Jurisdiction Transferred without Following S.127 of Income Tax Act: Himachal Pradesh HC quashes Assessment

The Himachal Pradesh High Court quashed an assessment order where jurisdiction was transferred without following Section 127 of the Income Tax Act. The court emphasized the mandatory nature of the procedures laid down in Section 127 for the valid transfer of assessment jurisdiction between different tax officers. Since these procedures were not followed in this case, the assessment order was deemed illegal and set aside, providing relief to the assessee.