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2023 (10) TMI 647 - ITAT DELHITerritorial Jurisdiction - Transfer of Jurisdiction u/s 127 - Order was challenged on this ground earlier - As submitted AO has to be first vested with appropriate jurisdiction in terms of section 120(1) and (2) which is not so in the present case, since an order u/s 127 had already been passed transferring the jurisdiction from Kolkata to New Delhi, AO in the present case was divested of the jurisdiction to pass the impugned order - HELD THAT:- Admittedly, it is a fact on record that jurisdiction was transferred vide order under Section 127 and the revisionary proceedings under Section 263 and assessment giving effect to the same were of undertaken thereafter by the officer of erstwhile jurisdiction. The chronology of events tabulated above, supported by documentary evidences placed on record and well reasoned finding given by learned Commissioner of Income-Tax (Appeals) persuades us unhesitatingly to uphold the order of learned Commissioner of Income-Tax (Appeals), whereby, the impugned assessment order has been quashed owing to lack of jurisdiction. In respect of reliance placed by the learned CIT (DR) on the decision of Hon'ble Delhi High Court in the case of Shyam Sunder Infra-structure Pvt. Ltd.[2015 (2) TMI 410 - DELHI HIGH COURT] we note that there is no mention about passing of any order under Section 127 of the Act, hence, is distinguishable on facts. Accordingly, grounds taken by the Revenue are dismissed.
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