https://www.taxtmi.com/caselaws?id=178698 The High Court of Calcutta, in a judgment by Justice I.P. Mukerji, set aside a transfer order under Section 127(2) of the Income Tax Act, 1961, due to lack of reasons. The court emphasized the necessity of following proper procedures in inter-jurisdiction transfers, including providing reasons, holding hearings, and ensuring agreements between authorities. The flawed order transferring the petitioner's file to Bhubaneshwar lacked essential details and was deemed invalid. The Chief Commissioner was directed to issue a fresh order within three months, with reasons, and after allowing the petitioner an opportunity to be heard. Maintaining the status quo regarding the file's location and assessment was also stressed until the issuance of the new order. en-us Tue, 16 Sep 2014 00:00:00 +0530 Wed, 10 Feb 2016 18:35:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178698 The High Court of Calcutta, in a judgment by Justice I.P. Mukerji, set aside a transfer order under Section 127(2) of the Income Tax Act, 1961, due to lack of reasons. The court emphasized the necessity of following proper procedures in inter-jurisdiction transfers, including providing reasons, holding hearings, and ensuring agreements between authorities. The flawed order transferring the petitioner's file to Bhubaneshwar lacked essential details and was deemed invalid. The Chief Commissioner was directed to issue a fresh order within three months, with reasons, and after allowing the petitioner an opportunity to be heard. Maintaining the status quo regarding the file's location and assessment was also stressed until the issuance of the new order. Case-Laws Income Tax Tue, 16 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178698