https://www.taxtmi.com/caselaws?id=189001 An order transferring an assessee's case under Section 127(1) of the Income-tax Act is invalid if the recorded reasons are not communicated to the assessee. The requirement to record reasons is mandatory, and keeping those reasons only on the file does not cure the defect. Where jurisdiction is transferred administratively, the affected assessee must be informed of the reasons supporting the decision; failure to do so renders the transfer order illegal and liable to be quashed. The document states that the writ petition succeeded and the impugned transfer order was set aside with costs. en-us Thu, 06 Apr 1978 00:00:00 +0530 Fri, 23 Dec 2016 10:32:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189001 An order transferring an assessee's case under Section 127(1) of the Income-tax Act is invalid if the recorded reasons are not communicated to the assessee. The requirement to record reasons is mandatory, and keeping those reasons only on the file does not cure the defect. Where jurisdiction is transferred administratively, the affected assessee must be informed of the reasons supporting the decision; failure to do so renders the transfer order illegal and liable to be quashed. The document states that the writ petition succeeded and the impugned transfer order was set aside with costs. Case-Laws Income Tax Thu, 06 Apr 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189001