https://www.taxtmi.com/article/detailed?id=5119 Section 127 authorises transfer of a case between Assessing Officers by specified senior officers, permitting transfer at any stage without re-issuing notices; where feasible the assessee must be given a reasonable opportunity of being heard and the authority must record reasons for the transfer, but transfers among officers in the same city or locality are excepted from the hearing requirement. en-us Tue, 30 Apr 2013 10:13:51 +0530 Tue, 30 Apr 2013 10:13:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5119 Section 127 authorises transfer of a case between Assessing Officers by specified senior officers, permitting transfer at any stage without re-issuing notices; where feasible the assessee must be given a reasonable opportunity of being heard and the authority must record reasons for the transfer, but transfers among officers in the same city or locality are excepted from the hearing requirement. Articles Income Tax Tue, 30 Apr 2013 10:13:51 +0530 https://www.taxtmi.com/article/detailed?id=5119