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2022 (3) TMI 1270 - AT - Income TaxValidity of reopening of assessment u/s 147 - Transfer of case from one Assessing Officer to another Assessing Officer - jurisdiction of ITO Ward 2 Narnaul to whom the case was transferred from ITO ward 2 Rewari by the JCIT Rewari - HELD THAT:- As decided in OM PRAKASH SON SH. NAND LAL VERSUS ITO WARD-2, REWARI [2017 (7) TMI 861 - ITAT DELHI] as assessment passed by the ITO Ward (2) Narnaul was without jurisdiction, in view of the arguments made by the Ld. counsel for the assessee. As in the absence of jurisdiction, order made by Addl. CIT is a nullity. Further provisions contained in section 124 is of no help to the Revenue in as much as here is a case where the Addl. CIT lacks jurisdiction and is not a case of exercise of jurisdiction of territorial jurisdiction. The assessment has to be completed by the authority who has initiated the proceedings for making assessment and any another authority and take over the proceedings only after a proper order of transfer u/s.127(1) or 127(2) of the proceedings. The Revenue has not brought any order for transfer of proceedings thus assessment proceedings are void without there being an order u/s. 127(1). Thus we hold that the assessment is without jurisdiction and is, accordingly, quashed. Since we have quashed the assessment order, we do not find it necessary to dwell into the merits of the case.
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