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2017 (7) TMI 861 - AT - Income TaxTransfer of case from one Assessing Officer to another Assessing Officer - jurisdiction acquired by the JCIT - Held that:- As u/s 120 the power vests with the Board i.e. Central Board of Direct Taxes but does not vest with the Joint Commissioner of Income Tax (JCIT) as in the present case. The JCIT has acquired the powers u/s 120 on himself without any order of the CBDT or any order of the Chief Commissioner or Pr. Commissioner of Income Tax u/s 127 of the Act. Accordingly the assessee correctly prayed that the jurisdiction acquired by the JCIT on him is extra jurisdictional and therefore the assessment order passed by the Assessing Officer was ab in initio void and deserves to be quashed. As in the case of Mega Corporation Ltd. vs. Addl.CIT Range 6, New Delhi reported in (2015 (10) TMI 2365 - ITAT DELHI) whereby the Delhi Bench of the Tribunal held that once authorities’ lack jurisdiction then it is well settled it cannot participate even on elapse of time. Thus, 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 from Dy. CIT Circle -6, New Delhi to the Addl. CIT, Range-6, New Delhi and therefore this is quite evident that the Addl. CIT – Range 6 took over the assessment proceedings without there being an order u/s 127(1). - Decided in favour of assessee.
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