https://www.taxtmi.com/caselaws?id=196201 Section 127(2)(a) of the Income-tax Act permits transfer of income-tax cases without prior hearing where affording notice is not possible, but it still requires recorded reasons in every case. The transfer here was made in the context of search proceedings and centralized investigation of a group for coordinated assessment at one place, which was treated as a valid basis for centralisation. The order disclosed the reason for transfer, and the assessee's failure to promptly object when the transferee officer first acted further supported the challenge's rejection. The consequential jurisdictional objection therefore failed. en-us Tue, 30 Aug 2016 00:00:00 +0530 Wed, 22 Nov 2017 08:11:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196201 Section 127(2)(a) of the Income-tax Act permits transfer of income-tax cases without prior hearing where affording notice is not possible, but it still requires recorded reasons in every case. The transfer here was made in the context of search proceedings and centralized investigation of a group for coordinated assessment at one place, which was treated as a valid basis for centralisation. The order disclosed the reason for transfer, and the assessee's failure to promptly object when the transferee officer first acted further supported the challenge's rejection. The consequential jurisdictional objection therefore failed. Case-Laws Income Tax Tue, 30 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196201