https://www.taxtmi.com/circulars?id=8953 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. en-us Fri, 20 Feb 1976 00:00:00 +0530 Wed, 01 Jun 2011 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8953 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. Circulars Income Tax Fri, 20 Feb 1976 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8953