Ramesh Kumar Gupta Vs ITO (ITAT Delhi)Jurisdiction Transfer Requires Section 127 Order -Directions u/s 120(5) cannot substitute a mandatory transfer order- ITAT Delhi Quashes AssessmentAssessee had filed return declaring income of Rs.52.49 lakh. Later it was transferred to ITO, Ward 36(4) & finally to ITO, Ward 36(6), Delhi, who passed the assessment order on 21.12.2019. Before Tribunal, Assessee argued that transfer of jurisdiction from Ward 39(4) to Ward 36(4) & thereafter to Ward 36(6) was without a valid order u/s 127. In absence of a transfer order u/s 127, jurisdiction could not be conferred on another AO. In absence of such order, ITO Ward 36(6) did not acquire lawful jurisdiction.