Transfer under section 127: require recording topographical details and addressing assessee objections before final administrative transfer. Transfers under section 127 require issuance of show cause notices when place changes are proposed, consideration of assessee objections with comments from the proposing CIT, and careful recording by the CIT of geographical and topographical details including identification of inaccuracies in objections to facilitate judicious disposal by the Board.
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 under section 127: require recording topographical details and addressing assessee objections before final administrative transfer.
Transfers under section 127 require issuance of show cause notices when place changes are proposed, consideration of assessee objections with comments from the proposing CIT, and careful recording by the CIT of geographical and topographical details including identification of inaccuracies in objections to facilitate judicious disposal by the Board.
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