https://www.taxtmi.com/caselaws?id=49329 The Supreme Court upheld the validity of orders transferring income-tax proceedings to a different Income-tax Officer in the same locality without recording reasons. The Court clarified that transfers within the same locality under section 127(1) of the Income-tax Act do not require reasons to be recorded, as these transfers are considered administrative and do not necessitate providing the assessee with a reasonable opportunity to be heard. The Court's decision emphasized the exemption of both the opportunity and reason recording requirements for transfers within the same locality. en-us Tue, 06 Oct 1964 00:00:00 +0530 Sat, 12 Dec 2015 13:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49329 The Supreme Court upheld the validity of orders transferring income-tax proceedings to a different Income-tax Officer in the same locality without recording reasons. The Court clarified that transfers within the same locality under section 127(1) of the Income-tax Act do not require reasons to be recorded, as these transfers are considered administrative and do not necessitate providing the assessee with a reasonable opportunity to be heard. The Court's decision emphasized the exemption of both the opportunity and reason recording requirements for transfers within the same locality. Case-Laws Income Tax Tue, 06 Oct 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49329