https://www.taxtmi.com/caselaws?id=36186 A transfer of assessment cases within the same city did not attract the statutory requirement of prior notice or recorded reasons, because the proviso applied only to transfers outside the same city, locality or place. The court also held that Special Circle-III, Hyderabad was validly constituted, so the transfer of the assessees' cases to that circle was lawful. As the Income-tax Officer was already entrusted to act for the Wealth-tax Officer and Gift-tax Officer in respect of the same assessees, separate transfer orders under the Wealth-tax Act and the Gift-tax Act were unnecessary. The challenge to the transfer failed. en-us Tue, 17 Jan 1978 00:00:00 +0530 Fri, 19 Mar 2010 18:41:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36186 A transfer of assessment cases within the same city did not attract the statutory requirement of prior notice or recorded reasons, because the proviso applied only to transfers outside the same city, locality or place. The court also held that Special Circle-III, Hyderabad was validly constituted, so the transfer of the assessees' cases to that circle was lawful. As the Income-tax Officer was already entrusted to act for the Wealth-tax Officer and Gift-tax Officer in respect of the same assessees, separate transfer orders under the Wealth-tax Act and the Gift-tax Act were unnecessary. The challenge to the transfer failed. Case-Laws Income Tax Tue, 17 Jan 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36186