https://www.taxtmi.com/caselaws?id=471267 Section 127(1) requires the competent authority, where possible, to give the assessee a reasonable hearing, record reasons for transferring jurisdiction, and communicate the transfer order and reasons. Failure to issue notice, invite objections, record reasons, or communicate them prevents an effective challenge to the transfer and creates a serious jurisdictional defect. Where jurisdiction is transferred without compliance with these mandatory safeguards, the receiving officer lacks valid authority to issue a Section 153A notice or conduct consequential search assessment proceedings under Section 143(3) read with Section 153A. en-us Fri, 29 Aug 2025 00:00:00 +0530 Wed, 26 Aug 2026 21:12:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471267 Section 127(1) requires the competent authority, where possible, to give the assessee a reasonable hearing, record reasons for transferring jurisdiction, and communicate the transfer order and reasons. Failure to issue notice, invite objections, record reasons, or communicate them prevents an effective challenge to the transfer and creates a serious jurisdictional defect. Where jurisdiction is transferred without compliance with these mandatory safeguards, the receiving officer lacks valid authority to issue a Section 153A notice or conduct consequential search assessment proceedings under Section 143(3) read with Section 153A. Case-Laws Income Tax Fri, 29 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471267