https://www.taxtmi.com/caselaws?id=17867 An order transferring an assessee's case under section 127 of the Income-tax Act must record reasons and communicate them where the transfer affects the assessee prejudicially. The text states that the transfer order was examined against this statutory requirement and the broader rule that administrative orders affecting jurisdiction must be reasoned. Because the order contained no recorded reasons, it was treated as contrary to section 127 and inconsistent with the requirement of a speaking order in transfer matters. The stated result is that the transfer order was invalid and liable to be quashed for want of recorded reasons. en-us Wed, 22 May 1996 00:00:00 +0530 Fri, 25 Sep 2009 12:59:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17867 An order transferring an assessee's case under section 127 of the Income-tax Act must record reasons and communicate them where the transfer affects the assessee prejudicially. The text states that the transfer order was examined against this statutory requirement and the broader rule that administrative orders affecting jurisdiction must be reasoned. Because the order contained no recorded reasons, it was treated as contrary to section 127 and inconsistent with the requirement of a speaking order in transfer matters. The stated result is that the transfer order was invalid and liable to be quashed for want of recorded reasons. Case-Laws Income Tax Wed, 22 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17867