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2019 (4) TMI 1308 - AT - Income TaxJurisdiction of AO - transfer of case u.s 127 - validity of issuance of notice u/s 143(2) by the Dy. CIT (IT)-1, Hyderabad - AO at Kurnool had transferred the file to the AO at Hyderabad - Notice beyond the period of six months from the date of filing of returns - period of limitation - curable defect u/s 292B - HELD THAT:- We find that u/sub-section 3 of section 127, it is provided that provisions of sub-section 1 & 2 are not applicable and no such opportunity is to be given to the assessee, where the transfer is from any AO, to any other AO where the Offices of such officers are situated in the same city, locality or place. We find that the AO at Kurnool had transferred the file to the AO at Hyderabad and therefore, even if they are both under the jurisdiction of the same Pr. CIT at Hyderabad, the notice u/s 127(1) has to be given to the assessee and it is only the Pr. Director General or the Pr. CIT or Pr. CIT who can transfer the case u/s 127. No such procedure has been followed by the Deptt. Therefore, we are of the opinion that the issuance u/s 143(2) by the Dy. CIT (IT)-1, Hyderabad is without any authority and also beyond the period of six months from the date of filing of returns and therefore, is barred by limitation and hence, not sustainable and the consequent Assessment order passed by the Asstt. CIT (IT) Hyderabad is void ab initio.
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