Transfer of jurisdiction: notify the Board before changing the responsible income-tax officer during pending transfer proposals. Commissioners must forward proposals under 127(1) with a draft order specifying the Income tax Officer from whom jurisdiction is to be transferred, and must not effect intra charge transfers of such cases while the Board is considering them; if an unavoidable transfer occurs, the Board must be notified immediately to avoid corrigenda or cancellation of its orders.
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.
Transfer of jurisdiction: notify the Board before changing the responsible income-tax officer during pending transfer proposals.
Commissioners must forward proposals under 127(1) with a draft order specifying the Income tax Officer from whom jurisdiction is to be transferred, and must not effect intra charge transfers of such cases while the Board is considering them; if an unavoidable transfer occurs, the Board must be notified immediately to avoid corrigenda or cancellation of its orders.
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