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2022 (3) TMI 958 - AT - Income TaxJurisdiction of income tax authorities - Transfer of case u/s 127 - Transfer of jurisdiction from the ITO to the ACIT/DCIT - A.R. has contended that in this case notice u/s 143(2) issued by ITO, Ward- 26(2) had no valid sanction of law, because he had no pecuniary jurisdiction over the case and that no notice u/s 143(2) was issued by the ACIT, Circle-26(1), Kolkata to assume jurisdiction to frame assessment u/s 1434(3) - HELD THAT:- Jurisdiction to transfer case from one AO to other Officer lies with the Officers as mentioned in section 127(1) who are of the rank of Commissioner or above. No document has been produced on the file by the Department to show that the case was transferred by the competent authority from Income Tax Officer to ACIT. The notice u/s 143(2) has been issued by ITO which was beyond his jurisdiction and the same was therefore, void ab initio. Under the circumstances, the assessment framed by ACIT, is bad in law as he did not issue any notice u/s 143(2) of the Act to assume jurisdiction to frame the assessment. CIT(A), this respect has placed reliance on the decision in the case of Hotel Blue Moon [2010 (2) TMI 1 - SUPREME COURT] wherever the Hon’ble Supreme Court has held that issue of notice u/s 143(2) is sine-qua-non to assume jurisdiction to frame assessment - The decision of Hon’ble Calcutta High Court in the case of Kusum Goyal [2010 (4) TMI 655 - CALCUTTA HIGH COURT] to hold that a valid order u/s 127 of the I.T.Act is required to be passed to transfer the case from one Assessing Officer to other AO. Appeal of the revenue stands dismissed.
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