TMI BlogSince the first appellate authority has no jurisdiction to decide the validity or otherwise of an order...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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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