https://www.taxtmi.com/caselaws?id=6462 Under section 127(1) of the Income-tax Act, a transfer order affecting an assessee is invalid if the recorded reasons are not communicated to the assessee. The requirement to record reasons is not satisfied by keeping them only in the departmental file, because the affected person must know the basis of the transfer to challenge it effectively in writ jurisdiction. Given the prejudicial nature of such an order and the absence of a statutory appeal, non-communication of reasons breaches fairness and natural justice, and the transfer order is vitiated. en-us Fri, 05 Dec 1975 00:00:00 +0530 Thu, 12 Jun 2025 17:07:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6462 Under section 127(1) of the Income-tax Act, a transfer order affecting an assessee is invalid if the recorded reasons are not communicated to the assessee. The requirement to record reasons is not satisfied by keeping them only in the departmental file, because the affected person must know the basis of the transfer to challenge it effectively in writ jurisdiction. Given the prejudicial nature of such an order and the absence of a statutory appeal, non-communication of reasons breaches fairness and natural justice, and the transfer order is vitiated. Case-Laws Income Tax Fri, 05 Dec 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6462