https://www.taxtmi.com/caselaws?id=22146 Assessment case transfers between officers in the same city, locality or place fall within section 127(3) of the Income-tax Act, which treats the transfer as an administrative measure for departmental convenience. In that situation, prior hearing is not required and the order need not record or communicate reasons to the assessee. The provision operates as an exception to the ordinary requirements under section 127(1), so the transfer is not invalid merely because no notice or reasons were given. The impugned transfer order and consequential assessment orders were upheld. en-us Tue, 08 Oct 1991 00:00:00 +0530 Mon, 07 Dec 2009 15:24:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22146 Assessment case transfers between officers in the same city, locality or place fall within section 127(3) of the Income-tax Act, which treats the transfer as an administrative measure for departmental convenience. In that situation, prior hearing is not required and the order need not record or communicate reasons to the assessee. The provision operates as an exception to the ordinary requirements under section 127(1), so the transfer is not invalid merely because no notice or reasons were given. The impugned transfer order and consequential assessment orders were upheld. Case-Laws Income Tax Tue, 08 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22146