The assessee challenged the transfer of case from assessment circle to Central Circle. Dismissing the petition the Court held that transfer of assessments from National e-Assessment Centre to Central Circle for co-ordinated investigation by way of the order passed under section 127 was in accordance with law and valid. Some of the relevant findings are here in below:<\/p>\n
(a) the concept of Faceless Assessment was introduced in 2020, yet the Jurisdictional Assessing Officer continues to exercise concurrent jurisdiction with the Faceless Assessing Officer; (b) the powers under the sec. 127 would continue to apply to all cases in an unmodified manner since the Faceless Assessment Scheme has not modified the said section; (c) Prior approval of CBDT as specified in the E-assessment scheme is not required for cases transferred u\/s. 127; (d) the power of transfer u\/s. 127 is not in any manner barred by the Faceless Assessment Scheme when the transfer is sought to be made from a Jurisdictional Assessing Officer under one Principal Commissioner of Income-tax to another Assessing Officer under a different Principal Commissioner of Income-tax who are not exercising concurrent jurisdiction over the case. (AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 127 : Power to transfer cases-Cases transferred from E-assessment unit to Central Circle-Sanction of CBDT is not required as provided in E-assessment Scheme-Writ petition is dismissed. [S. 119, 143(3A), 143(3B), Art. 226] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-38556","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-a1S","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38556","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=38556"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38556\/revisions"}],"predecessor-version":[{"id":38557,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38556\/revisions\/38557"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=38556"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=38556"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=38556"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}