Held, that by notification, the Central Board of Direct Taxes issued directions that all cases covered under section 133A of the Act having impounded material would be transferred to the Central Charge under section 127 of the Act. The Assessing Officer while framing assessment was very much aware about the impounded material. Thus, assessment framed was without jurisdiction.(AY. 2003-04 to 2005-06)
Prabhakar v. Add. CIT (2023)101 ITR 82 (SN)(Chennai) (Trib)
S. 127 : Power to transfer cases-Jurisdiction-CBDT Notification-Survey cases where material impounded to be centralised-Assessee case transferred thereof-AO aware of the transfer-Assessment by AO without jurisdiction-Order is without jurisdiction. [S.133A]