Assessment Order Invalid When Different ITO Issues Notices Without Proper Transfer Under Section 127

The ITAT held that the assessment order under section 143(3) was invalid due to jurisdictional defects. The initial notice under section 143(2) was issued by ITO, Ward-4(5), Raipur, while the subsequent notice under section 142(1) and final assessment were made by ITO, Ward-3(1), Raipur without any transfer order under section 127 from the Pr. CIT. The Tribunal emphasized that notice, derived from Latin "notitia," requires proper time, place, nature of hearing, legal authority, and specific charges. Since the assessment proceedings suffered from lack of jurisdiction with no valid transfer order and improper notice issuance, the entire proceedings were declared non-est in law. The assessee's appeal was allowed and the assessment order quashed. .....

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