https://www.taxtmi.com/caselaws?id=450602 The Allahabad HC set aside transfer orders dated 10.01.2024 and 11.01.2024 regarding assessment jurisdiction transfer from Kanpur to Mumbai under Section 127. The court held that consent for transfer must come from officers of equal rank as per Section 127(2)(a), and the Principal Chief Commissioner of Income Tax, U.P. (West) and Uttrakhand should have issued the show cause notice and considered the petitioner's reply before granting consent, rather than delegating this function to a subordinate officer in Kanpur. en-us Tue, 05 Mar 2024 00:00:00 +0530 Fri, 08 Mar 2024 08:00:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450602 The Allahabad HC set aside transfer orders dated 10.01.2024 and 11.01.2024 regarding assessment jurisdiction transfer from Kanpur to Mumbai under Section 127. The court held that consent for transfer must come from officers of equal rank as per Section 127(2)(a), and the Principal Chief Commissioner of Income Tax, U.P. (West) and Uttrakhand should have issued the show cause notice and considered the petitioner's reply before granting consent, rather than delegating this function to a subordinate officer in Kanpur. Case-Laws Income Tax Tue, 05 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450602