https://www.taxtmi.com/caselaws?id=363715 The court quashed the transfer order under Section 127(2) of the Indian Income-Tax Act, 1961, due to lack of jurisdiction and non-compliance with legal requirements. The court emphasized the necessity of a positive agreement between jurisdictional Commissioners of Income-Tax for such transfers, citing precedents. As the transfer order did not meet the legal criteria of having an agreement between officers of equal rank, the court declared the order illegal and void, ruling in favor of the petitioner and allowing the petition with no costs imposed. en-us Fri, 13 Jul 2018 00:00:00 +0530 Tue, 17 Jul 2018 13:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363715 The court quashed the transfer order under Section 127(2) of the Indian Income-Tax Act, 1961, due to lack of jurisdiction and non-compliance with legal requirements. The court emphasized the necessity of a positive agreement between jurisdictional Commissioners of Income-Tax for such transfers, citing precedents. As the transfer order did not meet the legal criteria of having an agreement between officers of equal rank, the court declared the order illegal and void, ruling in favor of the petitioner and allowing the petition with no costs imposed. Case-Laws Income Tax Fri, 13 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363715