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Assessment Void as Jurisdiction Transfer Was Done by Non-Jurisdictional PCIT: ITAT 

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The Delhi Bench ‘I’ of the Income Tax Appellate Tribunal (ITAT) has quashed the entire assessment proceedings for Assessment Year 2021-22, holding that the foundational order transferring jurisdiction under Section 127 of the Income Tax Act was passed by a non-jurisdictional Principal Commissioner of Income Tax (PCIT). The bench of C.N. Prasad (Judicial Member) and…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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