On the facts\u00a0 the ITO at Muktsar who transferred assessee’s case to ITO, Ward 4(1), Chandigarh and the case was finally transferred to ITO, Ward 4(5), Chandigarh. Prescribed authority i.e., senior officer of the Department has not exercised the power of transfer within the meaning of S.\u00a0 127. Consequently the issue of transfer even though triggered at the instance of assessee ought to have gone through the rigours of S.\u00a0 127. Though the transfer was effected at the instance of the assessee, it lacks statutory teeth and assessee has rightly agitated the same by way of a legal issue. It is\u00a0 the duty of ITO, at Muktsar to have brought the issue to the notice of his superior officers to set in motion provisions of S.\u00a0 127 which\u00a0 has not done. As there is no valid order of transfer under S.\u00a0 127. The \u00a0ITO, at Muktsar and ITO, Ward-4(1) Chandigarh usurped the power of their senior officers, by transferring the case of the assessee in a manner not known to law. Consequently, transfer to ITO, Ward 4(5), Chandigarh is bad in law. Since the\u00a0 assessment order is not as per S.\u00a0 127, protection of s. 127(4) is not available to the Revenue.\u00a0 Consequently, notice under S. 148 which was issued by ITO, at Muktsar is bad in law. Therefore, all subsequent proceedings are bad in law and illegal.\u00a0 (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 147 : Reassessment-Assessment order passed by non-jurisdictional AO-Invalid transfer on request of assessee-Mandate of law is not followed-Notice and order is bad in law.[S.114B, 127(4), 139A(5), 143(3), 148, 272B] <\/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-55599","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-esL","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55599","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=55599"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55599\/revisions"}],"predecessor-version":[{"id":55600,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55599\/revisions\/55600"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=55599"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=55599"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=55599"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}