TMI Blog2007 (7) TMI 688X X X X Extracts X X X X X X X X Extracts X X X X ..... for the block period 1-4-1987 to 10-2-1998. 2. It appears that a search and seizure operation was conducted against the assessee who has been a resident of Bombay for more than 35 years and has been assessed in Bombay during that entire period. It appears that some order was allegedly passed under section 127 of the Income-tax Act, 1961 transferring the jurisdiction of the assessee to Delhi. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 of the Act, no such order has been produced. On this basis, the Tribunal came to the conclusion that since there was no transfer order under section 127 of the Act, the Assessing Officer in Delhi had no authority to assume jurisdiction. Accordingly, the assessment order passed by the Assessing Officer in Delhi was quashed. 5. On 30-11-2006 when the matter was listed for admission in this Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t and, therefore, this contention is rejected. 8. We have no reason to take a view different from the view taken by the Tribunal that no transfer order was issued under section 127 of the Act and that, therefore, the Assessing Officer in Delhi had no valid authority to assume jurisdiction in respect of the assessee. Even before us, the alleged order has not been produced for the last seven mont ..... X X X X Extracts X X X X X X X X Extracts X X X X
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