https://www.taxtmi.com/caselaws?id=767562 Challenge to transfer of an assessment from one Assessing Officer to another on grounds of denial of natural justice was rejected: section 127 requires transfer in public interest, prior recording of reasons and a reasonable opportunity to be heard, and those conditions were satisfied when a corrigendum notice furnished further hearing opportunity and reasons. Petitioner's non response to the corrigendum did not vitiate the transfer. Court held the transfer was within jurisdiction, supported by material on record, and refused to quash the corrigendum order effecting transfer; consequence: transfer upheld and tribunal interference declined. en-us Mon, 03 Mar 2025 00:00:00 +0530 Tue, 10 Feb 2026 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767562 Challenge to transfer of an assessment from one Assessing Officer to another on grounds of denial of natural justice was rejected: section 127 requires transfer in public interest, prior recording of reasons and a reasonable opportunity to be heard, and those conditions were satisfied when a corrigendum notice furnished further hearing opportunity and reasons. Petitioner's non response to the corrigendum did not vitiate the transfer. Court held the transfer was within jurisdiction, supported by material on record, and refused to quash the corrigendum order effecting transfer; consequence: transfer upheld and tribunal interference declined. Case-Laws Income Tax Mon, 03 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767562