https://www.taxtmi.com/caselaws?id=781848 HC held that the transfer order dated 23.08.2023 under Section 127 was invalid as it was a non-speaking order lacking recorded reasons, a fundamental requirement that persists despite amendments to Section 127. The order transferring reassessment proceedings for A.Y. 2022-23 from Moradabad to the Centralized Assessing Authority, Delhi, was set aside to that extent. The petitioner was permitted to file objections to the show cause notice within two weeks, and respondent no. 1 was directed to pass a fresh, reasoned order, with reassessment kept in abeyance for six weeks. en-us Fri, 14 Nov 2025 00:00:00 +0530 Fri, 21 Nov 2025 08:42:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781848 HC held that the transfer order dated 23.08.2023 under Section 127 was invalid as it was a non-speaking order lacking recorded reasons, a fundamental requirement that persists despite amendments to Section 127. The order transferring reassessment proceedings for A.Y. 2022-23 from Moradabad to the Centralized Assessing Authority, Delhi, was set aside to that extent. The petitioner was permitted to file objections to the show cause notice within two weeks, and respondent no. 1 was directed to pass a fresh, reasoned order, with reassessment kept in abeyance for six weeks. Case-Laws Income Tax Fri, 14 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781848