https://www.taxtmi.com/caselaws?id=206100 A transfer of assessment jurisdiction between assessing officers situated in the same city, locality or place under section 127(3) of the Income-tax Act is an administrative transfer that does not require prior notice, hearing, or recorded reasons. The Court distinguished transfers under section 127(1) and section 127(2), where different statutory safeguards apply, and followed binding Supreme Court precedent on the proviso to section 127(3). The challenge to a Joint Commissioner holding additional charge also failed because the transfer was to the assessing office, not the individual officer, and the Joint Commissioner fell within the definition of assessing officer. The transfer order was upheld as valid. en-us Wed, 24 Aug 2011 00:00:00 +0530 Tue, 11 Oct 2011 09:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206100 A transfer of assessment jurisdiction between assessing officers situated in the same city, locality or place under section 127(3) of the Income-tax Act is an administrative transfer that does not require prior notice, hearing, or recorded reasons. The Court distinguished transfers under section 127(1) and section 127(2), where different statutory safeguards apply, and followed binding Supreme Court precedent on the proviso to section 127(3). The challenge to a Joint Commissioner holding additional charge also failed because the transfer was to the assessing office, not the individual officer, and the Joint Commissioner fell within the definition of assessing officer. The transfer order was upheld as valid. Case-Laws Income Tax Wed, 24 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206100