https://www.taxtmi.com/caselaws?id=32105 An order transferring income-tax cases under section 127(2) must show real application of mind to the assessee's objections and the relevant factors relied on for transfer. A bare statement that objections were considered, coupled with references to administrative convenience and coordinated investigation, is insufficient if the order does not disclose how the specific objections were answered. The transfer order was therefore held invalid for non-application of mind and was set aside, with liberty to pass a fresh order after hearing the assessees and dealing with their objections. en-us Fri, 05 Dec 2008 00:00:00 +0530 Thu, 15 Jan 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32105 An order transferring income-tax cases under section 127(2) must show real application of mind to the assessee's objections and the relevant factors relied on for transfer. A bare statement that objections were considered, coupled with references to administrative convenience and coordinated investigation, is insufficient if the order does not disclose how the specific objections were answered. The transfer order was therefore held invalid for non-application of mind and was set aside, with liberty to pass a fresh order after hearing the assessees and dealing with their objections. Case-Laws Income Tax Fri, 05 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32105