https://www.taxtmi.com/caselaws?id=772869 The Madras HC quashed transfer orders under Section 127 of the IT Act that transferred jurisdiction from respective Assessing Officers to Assistant Commissioner, Central Circle, Chennai. The court found that proper agreement was required under Sections 127(1) and 127(2) as the officers were not subordinate to the Commissioner of Income Tax (Exemptions). While transfer could be justified under Section 153C following search operations at premises of General Secretary and Trust in 2019, the court noted that over five years had elapsed and separate assessment orders were already passed. The matter was remitted to Commissioner for fresh orders within three months, with opportunity for petitioners to be heard to preserve faceless assessment benefits under Section 144B. en-us Fri, 09 May 2025 00:00:00 +0530 Sat, 14 Jun 2025 06:47:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772869 The Madras HC quashed transfer orders under Section 127 of the IT Act that transferred jurisdiction from respective Assessing Officers to Assistant Commissioner, Central Circle, Chennai. The court found that proper agreement was required under Sections 127(1) and 127(2) as the officers were not subordinate to the Commissioner of Income Tax (Exemptions). While transfer could be justified under Section 153C following search operations at premises of General Secretary and Trust in 2019, the court noted that over five years had elapsed and separate assessment orders were already passed. The matter was remitted to Commissioner for fresh orders within three months, with opportunity for petitioners to be heard to preserve faceless assessment benefits under Section 144B. Case-Laws Income Tax Fri, 09 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772869