https://www.taxtmi.com/caselaws?id=9627 The High Court set aside the transfer order of assessment cases from Kanpur to Mumbai under section 127(2) of the Income-tax Act due to the absence of recorded reasons and failure to address the petitioners' objections. The Court emphasized the need for reasons to be provided when Assessing Officers are not subordinate to the same authority, highlighting the importance of complying with statutory requirements in transfer orders to ensure their validity. The judgment stressed the significance of addressing objections raised by the assessee and held that circulars cannot substitute the requisite reasons for transfer orders. en-us Thu, 07 Apr 2005 00:00:00 +0530 Sun, 28 Jun 2009 10:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9627 The High Court set aside the transfer order of assessment cases from Kanpur to Mumbai under section 127(2) of the Income-tax Act due to the absence of recorded reasons and failure to address the petitioners' objections. The Court emphasized the need for reasons to be provided when Assessing Officers are not subordinate to the same authority, highlighting the importance of complying with statutory requirements in transfer orders to ensure their validity. The judgment stressed the significance of addressing objections raised by the assessee and held that circulars cannot substitute the requisite reasons for transfer orders. Case-Laws Income Tax Thu, 07 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9627