Assessment completed by jurisdictional AO other than who issued security notice couldn't be held as valid: ITAT

IT : Where assessment proceedings under section 143(2) were initiated by Assistant Commissioner, Circle -2(1), Bhubaneswar but taken over in middle of proceedings by Assistant Commissioner, (OSD), Range, 2 Bhubaneswar and completed by him, since there was no any valid transfer of jurisdiction as required under section 127, impugned assessment order so passed was unjustified

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