{"id":62307,"date":"2026-07-18T16:27:08","date_gmt":"2026-07-18T10:57:08","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-ramasubbu-minnalkodi-2025-238-ttj-337-chennaitrib-3\/"},"modified":"2026-07-18T16:27:08","modified_gmt":"2026-07-18T10:57:08","slug":"acit-v-ramasubbu-minnalkodi-2025-238-ttj-337-chennaitrib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-ramasubbu-minnalkodi-2025-238-ttj-337-chennaitrib-3\/","title":{"rendered":"ACIT v. Ramasubbu Minnalkodi (2025) 238 TTJ 337 (Chennai)(Trib.)."},"content":{"rendered":"<p>The Tribunal held that once jurisdiction over the assessee had been transferred under section 127 with immediate effect, the original Assessing Officer ceased to have jurisdiction. Consequently, the notice under section 143(2) issued thereafter by the erstwhile Assessing Officer was without jurisdiction and invalid. Administrative delay in the migration of records cannot postpone the legal effect of a valid transfer order. Accordingly, the assessment framed pursuant to such invalid notice was quashed. (AY. 2020-21)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(2): Assessment-Notice-Jurisdiction-Notice under section 143(2) issued by a non-jurisdictional Assessing Officer is void. [S. 127, 143(3)]  <\/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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-62307","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gcX","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62307","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=62307"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62307\/revisions"}],"predecessor-version":[{"id":62308,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62307\/revisions\/62308"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62307"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62307"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62307"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}