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2022 (4) TMI 680 - AT - Income TaxTransfer of case u/s 127 - transferring the jurisdiction from AO, Delhi to AO, Gurugram - HELD THAT:- In the absence of the transfer order, as claimed to have been passed by the concerned Ld. Pr.CIT, Delhi on 27.09.2018, assessment order therefore, passed by the Assessing Officer is held to be without authority of law. It is incumbent upon the Revenue to demonstrate the validity of the order passed by the AO at Gurugram in the case of the assessee. The Revenue has on this ground grossly failed to furnish the order passed by the Ld. Pr. CIT u/s 127 of the Act conferring jurisdiction on AO who passed the impugned order. Hence, the assessment order is hereby quashed for want of necessary jurisdiction. However, the Revenue would be at liberty to file an appropriate application if the order of Ld. Pr.CIT, Delhi is traced/ retrieved for recalling of the present order. The appeal of the assessee is allowed.
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