https://www.taxtmi.com/caselaws?id=12370 A transfer of assessment jurisdiction under section 127 of the Income-tax Act was held unsustainable where the assessee had objected to the proposed transfer and the authority failed to deal with the objection by a reasoned speaking order. The High Court noted that, after a show-cause notice and objection, the matter had to be considered on merits with a personal hearing before any transfer could be made. Because the impugned order merely effected transfer without such adjudication, it was quashed and the matter was remitted for fresh decision in accordance with law after granting hearing and passing a speaking order. en-us Wed, 28 Aug 2002 00:00:00 +0530 Tue, 23 Feb 2010 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12370 A transfer of assessment jurisdiction under section 127 of the Income-tax Act was held unsustainable where the assessee had objected to the proposed transfer and the authority failed to deal with the objection by a reasoned speaking order. The High Court noted that, after a show-cause notice and objection, the matter had to be considered on merits with a personal hearing before any transfer could be made. Because the impugned order merely effected transfer without such adjudication, it was quashed and the matter was remitted for fresh decision in accordance with law after granting hearing and passing a speaking order. Case-Laws Income Tax Wed, 28 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12370