Scrutiny notice issued by AO after passing order of transfer of jurisdiction is invalid: ITAT

INCOME TAX: Once transfer of case of assessee was ordered under section 127, Assessing Officer who was vested with jurisdiction by virtue of direction or order issued under sub-section (1) or (2) of section 120 and section 124, stood divested of same and, in such a case, notice issued under section 143(2) by said Assessing Officer after date of transfer, was to be regarded as invalid notice and, consequently, assessment framed under section 143(3) pursuant to notice so issued would be void

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