Case Law Analysis
|Income Tax Appellate Tribunal
Section 127 Income-tax Act | Assessment Void Ab Initio Without Valid Transfer Order : ITAT Delhi
The ITAT Delhi has ruled that any income tax assessment conducted by an officer lacking a valid Section 127 transfer order is void from the outset, regardless of the assessee’s delay in challenging it or the merits of the case. This reinforces that jurisdictional compliance is non-negotiable in tax proceedings, affecting all assesses subject to inter-office transfers.