Assessee contested the jurisdictional validity of the de novo assessment framed under section 143(3) read with sections 254 and 144B on the ground of absence of a transfer order under section 127, apart from raising substantive grounds relating to interest on capital loans, disallowance under section 40A(2), undervaluation of closing job-in-progress and non-grant of foreign tax credit under section 91, but CIT(A) passed the order without adjudicating the jurisdictional issue despite pending HC directions and without granting a final hearing. On appeal, the Tribunal held that since the Department itself admitted that the matter be restored to the file of CIT(A), it was fit and appropriate to restore the entire appeal to the file of CIT(A) for fresh adjudication. (AY.  2009-10)