https://www.taxtmi.com/caselaws?id=433910 Validity of transfer of an income tax assessment under Section 127 was examined as an administrative exercise; where reasons for transfer were recorded and opportunity of personal hearing given, judicial interference is narrow and restrained, and merits of assessment remain for the transferee assessing officer. The writ court's prima facie findings supporting the transfer do not decide substantive liability; mala fide was not pleaded or proved and inconvenience claims failed. Consequence: the transfer order was upheld and the writ challenge dismissed for lack of any settled ground to interfere. en-us Fri, 10 Feb 2023 00:00:00 +0530 Sat, 07 Feb 2026 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433910 Validity of transfer of an income tax assessment under Section 127 was examined as an administrative exercise; where reasons for transfer were recorded and opportunity of personal hearing given, judicial interference is narrow and restrained, and merits of assessment remain for the transferee assessing officer. The writ court's prima facie findings supporting the transfer do not decide substantive liability; mala fide was not pleaded or proved and inconvenience claims failed. Consequence: the transfer order was upheld and the writ challenge dismissed for lack of any settled ground to interfere. Case-Laws Income Tax Fri, 10 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433910