https://www.taxtmi.com/caselaws?id=793705 Transfer of an income-tax case within the same city from one Assessing Officer to another was held valid under Section 127 of the Income-tax Act, 1961, because sub-section (3) dispenses with prior notice or hearing for transfers within the same city, locality or place. The transfer also did not require re-issue of notices already served, as Section 127(4) preserves proceedings already undertaken. As the reassessment continued on the basis of valid prior notices, the assessment order passed by the transferee officer was not without jurisdiction, and the writ petition failed. en-us Fri, 12 Jun 2026 00:00:00 +0530 Mon, 22 Jun 2026 08:39:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793705 Transfer of an income-tax case within the same city from one Assessing Officer to another was held valid under Section 127 of the Income-tax Act, 1961, because sub-section (3) dispenses with prior notice or hearing for transfers within the same city, locality or place. The transfer also did not require re-issue of notices already served, as Section 127(4) preserves proceedings already undertaken. As the reassessment continued on the basis of valid prior notices, the assessment order passed by the transferee officer was not without jurisdiction, and the writ petition failed. Case-Laws Income Tax Fri, 12 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793705