Allowing the petition the Court held that the case of the assessee had been transferred from the jurisdictional Assessing Officer to the Deputy Commissioner, Central Circle-16, New Delhi to the Income-tax Officer, Ward 21(1), New Delhi without passing the mandatory transfer order under section 127 which was a prerequisite before transferring the case and therefore, the assessments were invalid. By way of a centralisation order dated July 16, 2008, the case of the assessee was transferred from the jurisdictional Assessing Officer to the Deputy Commissioner, Central Circle-16, New Delhi. From the assessment years 2008-09 to 2015-16, the assessee was being assessed by the Deputy Commissioner, Central Circle-16/20, New Delhi. No decentralisation order had been furnished to evidence a legitimate transfer of the assessee’s case from the Deputy Commissioner, Central Circle-16/20, New Delhi to the Income-tax Officer, Ward 21(1), New Delhi. The Department’s contention that by virtue of an order dated November 15, 2014 passed under section 120 by the Assistant Commissioner read with Central Board of Direct Taxes Notification dated October 22, 2014, the Income-tax Officer, Ward 21(1), New Delhi had inherent jurisdiction over the assessee was not tenable. Such a situation could not be countenanced in law as it would lead to confusion and chaos since at a point, one or more Assessing Officers not only would have jurisdiction over the assessee but also could proceed with the assessment proceedings simultaneously.  That on perusal of the order dated November 15, 2014 passed under section 120 by the Assistant Commissioner read with the Central Board of Direct Taxes notification dated October 22, 2014, would reveal that these notifications could not run contrary to the legislative mandate of section 127. The jurisdiction of the Deputy Commissioner, Central Circle-16, New Delhi over the case of the assessee was assigned by a separate order of centralisation dated July 16, 2008. Therefore, once the case of the assessee was centralised, the transfer of the case of the assessee to another Assessing Officer would not be permissible without a decentralisation order or transfer order under section 127 contrary to the underlying objective which the Act sought to achieve by virtue of the powers enshrined under section 127. Accordingly, the assessment orders passed, for the assessment years 2014-15 and 2015-16, by the non-jurisdictional Assessing Officers making additions under section 56(2)(viia) were set aside. Since the assessment orders were quashed and set aside on the ground of jurisdictional error, the orders of the Tribunal challenged in the appeals were also set aside. The Revenue was given liberty to proceed through jurisdictional authorities, if otherwise permissible, in accordance with law. (AY.2014-15, 2015-16)