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of <h1>Section 127 allows senior tax authorities to transfer cases between Assessing Officers with hearing and recorded reasons</h1> Section 127 of the Income Tax Act, 1961 empowers senior tax authorities to transfer cases between subordinate Assessing Officers. Principal Director General, Director General, Principal Chief Commissioner, Chief Commissioner, Principal Commissioner or Commissioner may transfer cases after providing reasonable opportunity of hearing to the assessee and recording reasons. When transferring officers are under different jurisdictions, mutual agreement is required, otherwise the Board decides. No hearing is required when offices are in the same locality. Transfers can occur at any stage without re-issuing notices. The provision defines 'case' to include all proceedings for any assessment year, whether pending, completed, or future.
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