Transfer order u/s. 127 made without serving notice upon assessee is invalid and inoperative

JCIT (OSD)-(Central)-1 Vs Shakshi Township Pvt. Ltd. (ITAT Indore)

ITAT Indore held that the order under section 127 of the Income Tax Act made out by authorities, without serving notice upon assessee, would be invalid and inoperative. Accordingly, action undertaken by AO u/s. 147/148 will also be illegal.

Facts- For AY 2011-12, the assessee filed original return u/s 139 on 19.01.2013 declaring total income of Rs. Nil which was assessed u/s 143(1). Subsequently, the case of assessee was re­opened u/s 147 through notice dated 28.03.2018 u/s 148. Accordingl

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