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2017 (10) TMI 927 - AT - Income TaxValidity of assessment order passed by income tax officer, Ward II(3), Gurgaon - transfer of cases - time barred notice under section 143(2) - Held that:- As far as time barred notice under section 143(2) is concerned, the person who initiated proceedings under section 143(2) that is ITO 2(1) Ghaziabad himself admitted that jurisdiction lies with ITO Ward II(3) Gurgaon who has ultimately passed the impugned order, then it was must be proved that correct jurisdictional officer, ITO Ward II(3) Gurgaon, timely issued the notice u/s 143(2) which is patently missing on the face of the record. On parity of facts/reasoning above we hold that present assessment framed is void ab initio. As far as transfer of jurisdiction under section 127 is concerned, the mandatory and prior requirement of the law for having the valid order on basis of positive Agreement between two competent authorities, which is admittedly missing in the present facts, as explained in aforesaid Hon’ble Supreme Court decision in Norul’s case [2016 (10) TMI 982 - SUPREME COURT], the transfer made by one ITO to another ITO operating under different CCIT’s, cannot be sustained and accordingly, the resultant assessment order passed is held to be nullity. Thus hold that notice under section 143(2) on 15/05/2013 by ITO Ward II(3) Gurgaon was time barred and transfer made by Ghaziabad ITO to Gurgaon ITO without valid/required order under section 127 is invalid. - Decided in favour of assessee.
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