GURUSUKH ENERGY INDIA PVT. LTD., RAIPUR,RAIPUR vs. ITO, WARD-3(1), RAIPUR, RAIPUR

ITA 643/RPR/2025Status: DisposedITAT Raipur10 December 2025AY 2012-13Bench: SHRI PARTHA SARATHI CHAUDHURY (Judicial Member)12 pages
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What did the Tribunal hold?

The Tribunal held that the assessment order was passed without jurisdiction as there was no valid transfer order under Section 127 of the Act. Consequently, the assessment order was quashed.

What were the facts?

The assessee's appeal was against an assessment order. A key issue was whether the Assessing Officer had the proper jurisdiction to issue notices and complete the assessment, as there was no order of transfer under Section 127 of the Income-tax Act.

What were the issues?

Whether the Assessing Officer had valid jurisdiction to issue notices and pass the assessment order in the absence of a Section 127 transfer order.

Which sections of the Income-tax Act were involved?

Section 127,Section 143(2),Section 143(3)

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Cases cited in this judgment(4)Show list

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Income Tax Appellate Tribunal, RAIPUR BENCH “SMC”, RAIPUR

Before: SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri Hardik Jain, CA
For Respondent: Dr. Priyanka Patel, Sr. DR
Hearing: 10.12.2025Pronounced: 10.12.2025

PER PARTHA SARATHI CHAUDHURY, JM The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, dated 08.08.2025 for the assessment year 2012-13 as per the following grounds of appeal: “Ground 1-Violation of Statutory Faceless Framework That the learned Addl./JCIT(A)-2, Chandigarh erred in law in issuing an appeal order under section 250 by disclosing his name, designation, and location, in cont

The order continues below.

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