Allowing the appeal of the assessee the Tribunal held that , the Assistant Commissioner (OSD), Range-2, Bhubneswar could not have jurisdiction to pass assessment order in case of the assessee as the Assistant Circle-2(1), Bhubaneswar had already exercised the jurisdiction by issuing notice under section 143(2) when admittedly no order under section 127 was passed by the competent authority under that section. Accordingly, the order passed by the Additional Commissioner re-assigning the cases to the Assistant Commissioner (OSD), who is the Assessing Officer in the present case, is not maintainable and, consequently, the orders passed by the Assessing Officer and confirmed by the Commissioner (Appeals) in the case of present assessee are hereby quashed. (AY. 2006-07)
Dillip Kumar Chatterjee v. ACIT (2018) 173 ITD 41 / 172 DTR 331(Cuttack) (Trib.)
S. 127 : Power to transfer cases -Assessment proceedings were initiated by Assistant Commissioner, Circle -2(1), Bhubaneswar but taken over in middle of proceedings by Assistant Commissioner, (OSD), Range, 2 Bhubaneswar and completed by him- There was no order for transfer of jurisdiction- Order is held to be bad in law. [S. 120, 124, 143(2)]