https://www.taxtmi.com/caselaws?id=396582 The court directed the assessing officer to review the transfer request under Section 124(4) within a month, emphasizing equity and procedural adherence. Ongoing proceedings were to await the transfer request's consideration, ensuring fairness and compliance with the Income Tax Act. The judgment aimed to balance legal provisions with equitable concerns, upholding procedural fairness in addressing the petitioner's request for transfer of assessment proceedings due to a change in residence jurisdiction. en-us Thu, 21 May 2020 00:00:00 +0530 Sat, 11 Jul 2020 11:51:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396582 The court directed the assessing officer to review the transfer request under Section 124(4) within a month, emphasizing equity and procedural adherence. Ongoing proceedings were to await the transfer request's consideration, ensuring fairness and compliance with the Income Tax Act. The judgment aimed to balance legal provisions with equitable concerns, upholding procedural fairness in addressing the petitioner's request for transfer of assessment proceedings due to a change in residence jurisdiction. Case-Laws Income Tax Thu, 21 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396582