The assessee, individual, filed his return declaring certain taxable income. \u00a0The return was processed u\/s.143(1) and subsequently, the case was selected for scrutiny under CASS. Thereafter, the Addl. \u00a0CIT, Kurnool, vide transferred the files to Addl. \u00a0CIT (IT-II) Hyderabad, stating that the jurisdiction of the case vested with the AO Hyderabad since the assessee was a non-resident. \u00a0AO issued a notice u\/s.143(2) and 142(1) and completed the assessment u\/S.143(3). \u00a0The assessee preferred an appeal before the Commissioner (Appeals) challenging the jurisdiction of the AO at Hyderabad on making the assessment and also the additions made by the AO. \u00a0Tribunal held that, where assessee’s case was transferred from one Assessing Officer to another Assessing Officer having offices in different localities\/places, notice u\/S. 127(1) had to be given to assessee and it was only Principal Director General or Principal Commissioner who could transfer case u\/S.127. \u00a0\u00a0Order is held to be void initio and barred by limitation. \u00a0(AY.2011 \u2013 2012)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 127 : Power to transfer cases-Opportunity of hearing\u2013Assessee’s case was transferred from one AO to another AO having offices in different localities\/places, notice had to be given to assessee-Order is held to be void ab initio and barred by limitation. [S. 127(1), 143(2), 292B]<\/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":[1],"tags":[],"class_list":["post-8649","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2fv","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8649","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=8649"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8649\/revisions"}],"predecessor-version":[{"id":8650,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8649\/revisions\/8650"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=8649"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=8649"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=8649"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}