Transfer of cases between AOs without Section 127 order is invalid: ITAT Delhi

Ramesh Kumar Gupta Vs ITO (ITAT Delhi) Jurisdiction Transfer Requires Section 127 Order -Directions u/s 120(5) cannot substitute a mandatory transfer order-  ITAT Delhi Quashes Assessment Assessee had filed return declaring income of Rs.52.49 lakh. Assessment was completed ex parte u/s 144. AO noted that case was initially selected for scrutiny by ITO, Ward 39(4), Delhi. Later it was transferred to ITO, Ward 36(4) & finally to ITO, Ward 36(6), Delhi, who passed the assessment order on 21.12.2019. AO recorded that such transfer was made by JCIT, Range 36 through order dated 23.10.2019 u/s...