https://www.taxtmi.com/caselaws?id=472126 Section 127 of the Income-tax Act requires the competent authority to give a reasoned determination when an assessee objects to a proposed transfer of jurisdiction. A transfer order cannot merely state that objections were considered and found untenable; it must disclose reasons and address the assessee's submissions. Failure to record reasons invalidates the transfer order and requires fresh determination after proper consideration of the objections. en-us Tue, 11 Aug 2020 00:00:00 +0530 Wed, 30 Sep 2026 11:11:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472126 Section 127 of the Income-tax Act requires the competent authority to give a reasoned determination when an assessee objects to a proposed transfer of jurisdiction. A transfer order cannot merely state that objections were considered and found untenable; it must disclose reasons and address the assessee's submissions. Failure to record reasons invalidates the transfer order and requires fresh determination after proper consideration of the objections. Case-Laws Income Tax Tue, 11 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472126