AO couldn’t exercise revisional proceedings if case of assessee was transferred to another jurisdiction

INCOME TAX : Where ITO passed a reassessment order under section 147/143(3) and thereafter case of assessee was transferred under section 127 from ITO to Dy. CIT, impugned reassessment order under section 263/143(3) passed by ITO giving effect to order of Pr. CIT requiring to set aside said reassessment order under section 147/143(3) originally framed by ITO was without jurisdiction and same was to be quashed

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