https://www.taxtmi.com/caselaws?id=333962 Transfer of an assessee's income-tax assessment file between jurisdictions under Section 127(2)(a) is valid only where the Commissioners having jurisdiction over the transferor and transferee Assessing Officers positively agree, when they are not subordinate to the same authority. Mere absence of disagreement is not enough to satisfy the statutory requirement of agreement. On the record, no express inter-Commissioner agreement was shown, so the transfer could not be authorised under Section 127(2)(a) and was set aside in favour of the assessee. en-us Fri, 21 Oct 2016 00:00:00 +0530 Thu, 12 Jun 2025 17:19:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333962 Transfer of an assessee's income-tax assessment file between jurisdictions under Section 127(2)(a) is valid only where the Commissioners having jurisdiction over the transferor and transferee Assessing Officers positively agree, when they are not subordinate to the same authority. Mere absence of disagreement is not enough to satisfy the statutory requirement of agreement. On the record, no express inter-Commissioner agreement was shown, so the transfer could not be authorised under Section 127(2)(a) and was set aside in favour of the assessee. Case-Laws Income Tax Fri, 21 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333962