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2018 (2) TMI 1526 - AT - Income TaxTransfer of a case u/s 127 - Jurisdiction and powers of CIT(A) to decide the issue - Held that:- An order passed u/s 127 is not appealable before the Ld. CIT(A). Since the first appellate authority has no jurisdiction to decide the validity or otherwise of an order passed u/s 127, transferring the jurisdiction from one Assessing Officer to another, it is, but, natural that he cannot declare any order passed u/s 127 as invalid and consequently set aside the assessment order. CIT(A) crossed his jurisdiction in declaring the order u/s 127 of the Act as invalid and as a fortiori, quashing the assessment. The impugned order is, therefore, overturned and the matter is restored to the file of Ld. CIT(A) for deciding the appeal on merits, after allowing a reasonable opportunity of hearing to the assessee.
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