https://www.taxtmi.com/caselaws?id=21117 A pending transfer application under section 127 justified a direction for expeditious disposal, because the statutory request could alter the proper forum for the dispute. The High Court directed the Commissioner to decide the application within a reasonable time, not later than two months from production of a certified copy of the order. Pending that decision, further proceedings under the section 148 notices were stayed to prevent prejudice and preserve the efficacy of the transfer request. The prayer relating to inspection of records was left open for consideration on merits by the concerned authority. en-us Mon, 11 Jan 1993 00:00:00 +0530 Fri, 20 Nov 2009 11:40:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21117 A pending transfer application under section 127 justified a direction for expeditious disposal, because the statutory request could alter the proper forum for the dispute. The High Court directed the Commissioner to decide the application within a reasonable time, not later than two months from production of a certified copy of the order. Pending that decision, further proceedings under the section 148 notices were stayed to prevent prejudice and preserve the efficacy of the transfer request. The prayer relating to inspection of records was left open for consideration on merits by the concerned authority. Case-Laws Income Tax Mon, 11 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21117