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Recording of reasons for transfer: prior show-cause and communication to the assessee are required for valid transfer orders. Transfer of assessment files requires prior opportunity to show cause and recorded reasons enabling the assessee to make submissions; a proper transfer order must be made after considering objections and the order and its reasons must be communicated to the assessee, and internal file notes alone do not satisfy this requirement.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Recording of reasons for transfer: prior show-cause and communication to the assessee are required for valid transfer orders.
Transfer of assessment files requires prior opportunity to show cause and recorded reasons enabling the assessee to make submissions; a proper transfer order must be made after considering objections and the order and its reasons must be communicated to the assessee, and internal file notes alone do not satisfy this requirement.
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