Stay abreast with the latest developments in the professional domain along with in-depth analysis through the monthly BCA Journal. Get access to an engaging library of researched publications from the BCAS stable.
Learn MoreExplore past issues of BCA Journal & indulge in a treasure trove of high-quality professional content across format of print, videos & learning events from the BCAS stable.
Learn More
60. [2026] 139 ITR(T) 116 (Delhi - Trib.)
Kunshan Q Tech Microelectronics (India) (P.) Ltd. v. DCIT
A.Y.: 2021-22 DATE: 20.01.2026
Sec. 127 read with Sec. 124, of the Income-tax Act, 1961 – Transfer of cases – Principal Commissioner holding non-corporate charge transferred the case of a corporate assessee – Transfer order passed without inherent jurisdiction was void ab initio – Bar under section 124(3) inapplicable as the challenge concerned inherent lack of jurisdiction and not territorial jurisdiction of the AO – Legality of transfer order could be examined by Tribunal in appeal against consequential assessment – Transfer order and consequential proceedings, including final assessment order, quashed.
FACTS
The assessee-company had its principal place of business and factory at Greater Noida, Uttar Pradesh. By an order dated 27.05.2022 under section 127, the Principal Commissioner, Delhi-10 transferred its case to DCIT, Central Circle-30, Delhi. Pursuant thereto, assessment proceedings culminated in a final assessment order dated 29.10.2024 under section 143(3) read with section 144C(13), giving effect to the directions of the DRP.
