https://www.taxtmi.com/caselaws?id=37417 An assessment circle transfer under section 127(1) of the Income-tax Act was upheld where the assessees had been served notice, had notice of the hearing, but neither appeared nor objected to the proposed transfer. The order recorded reasons for the administrative transfer, and the Court treated quashing it solely for non-communication as an idle formality in those circumstances. The assurance that a copy of the reasoned order would be supplied further supported the validity of the transfer order, and the challenge failed. en-us Fri, 09 Mar 1979 00:00:00 +0530 Mon, 29 Mar 2010 15:33:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37417 An assessment circle transfer under section 127(1) of the Income-tax Act was upheld where the assessees had been served notice, had notice of the hearing, but neither appeared nor objected to the proposed transfer. The order recorded reasons for the administrative transfer, and the Court treated quashing it solely for non-communication as an idle formality in those circumstances. The assurance that a copy of the reasoned order would be supplied further supported the validity of the transfer order, and the challenge failed. Case-Laws Income Tax Fri, 09 Mar 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37417