https://www.taxtmi.com/caselaws?id=12514 A dominant issue was whether an order transferring assessment proceedings under s.127 was vitiated for breach of natural justice and statutory mandate. The HC held that a s.127 show-cause notice should disclose reasons enabling effective objections, though non-disclosure may be waived and is not fatal absent prejudice; here, the assessee's objections meant no interference solely on that ground. However, the transfer order was held unlawful because it failed to consider the objections, showing non-application of mind, and the recorded reasons lacked a relevant financial nexus to justify transfer under s.127(1). The writ petition was allowed and the transfer order was set aside. en-us Wed, 31 Jul 2002 00:00:00 +0530 Mon, 12 Jan 2026 11:42:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12514 A dominant issue was whether an order transferring assessment proceedings under s.127 was vitiated for breach of natural justice and statutory mandate. The HC held that a s.127 show-cause notice should disclose reasons enabling effective objections, though non-disclosure may be waived and is not fatal absent prejudice; here, the assessee's objections meant no interference solely on that ground. However, the transfer order was held unlawful because it failed to consider the objections, showing non-application of mind, and the recorded reasons lacked a relevant financial nexus to justify transfer under s.127(1). The writ petition was allowed and the transfer order was set aside. Case-Laws Income Tax Wed, 31 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12514