First Appellate Authority Cannot Invalidate Orders Transferring Jurisdiction u/s 127; Limited to Assessment Review Only.

Since the first appellate authority has no jurisdiction to decide the validity or otherwise of an order passed u/s 127, transferring the jurisdiction from one Assessing Officer to another, it is, but, natural that he cannot declare any order passed u/s 127 as invalid and consequently set aside the assessment order. - AT .....

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