https://www.taxtmi.com/caselaws?id=15182 Transfer of an income-tax case under section 127 requires notice, an opportunity of hearing, and recorded reasons unless a clear legal basis dispenses with those safeguards; on the facts, the transfer was unjustified because no cogent ground supported moving the matter away from the assessee's place of business and assessment convenience. Section 129 allows a successor Assessing Officer to continue proceedings from the stage left by the predecessor, so a change in incumbent does not by itself require a fresh de novo hearing, though the assessee may seek reopening or rehearing. The transfer order was therefore invalid to that extent, and the matter was directed to proceed only after notice and a reasoned decision. en-us Thu, 02 Mar 2000 00:00:00 +0530 Mon, 03 Aug 2009 15:37:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15182 Transfer of an income-tax case under section 127 requires notice, an opportunity of hearing, and recorded reasons unless a clear legal basis dispenses with those safeguards; on the facts, the transfer was unjustified because no cogent ground supported moving the matter away from the assessee's place of business and assessment convenience. Section 129 allows a successor Assessing Officer to continue proceedings from the stage left by the predecessor, so a change in incumbent does not by itself require a fresh de novo hearing, though the assessee may seek reopening or rehearing. The transfer order was therefore invalid to that extent, and the matter was directed to proceed only after notice and a reasoned decision. Case-Laws Income Tax Thu, 02 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15182