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of <h1>Tax Case Transfers Minimized: Adhere to Section 127 Guidelines for Stability, Says Chief Commissioners Conference Recommendation.</h1> The circular addresses the issue of frequent jurisdiction changes in tax cases. Following a recommendation from the Regional Conference of Chief Commissioners in Lucknow (1988), the Board has decided to minimize frequent transfers of cases under section 127 of the Income-tax Act, 1961. Directors General, Chief Commissioners, and Commissioners, who have the authority to transfer cases, are advised to consider this recommendation and adhere to existing guidelines regarding the duration cases should remain in Central Circles. The aim is to ensure stability and consistency in the handling of tax cases.
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