https://www.taxtmi.com/caselaws?id=389982 The court quashed the order transferring the assessment case from Indore to Chennai due to the failure to communicate reasons for the transfer, emphasizing the mandatory nature of recording and communicating reasons under Section 127(1) of the Income Tax Act, 1961. The court highlighted the importance of procedural fairness and the necessity of providing the assessee with the opportunity to challenge such orders. Non-compliance with the statutory requirements regarding the communication of reasons for case transfers rendered the transfer invalid, leading to the annulment of the transfer order and all subsequent proceedings. en-us Tue, 10 Dec 2019 00:00:00 +0530 Thu, 27 Feb 2020 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389982 The court quashed the order transferring the assessment case from Indore to Chennai due to the failure to communicate reasons for the transfer, emphasizing the mandatory nature of recording and communicating reasons under Section 127(1) of the Income Tax Act, 1961. The court highlighted the importance of procedural fairness and the necessity of providing the assessee with the opportunity to challenge such orders. Non-compliance with the statutory requirements regarding the communication of reasons for case transfers rendered the transfer invalid, leading to the annulment of the transfer order and all subsequent proceedings. Case-Laws Income Tax Tue, 10 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389982