https://www.taxtmi.com/caselaws?id=801086 Section 127 requires recorded reasons for a transfer of jurisdiction and, where feasible, an opportunity of hearing; the hearing requirement is relaxed for transfers within the same city, locality or place. Following search-related group centralisation, assessees who sought or knew of centralisation, filed returns and participated before the transferee officer without timely objection may be treated as having waived technical natural-justice objections. Challenges concerning assessment notices, opportunity, and additions should ordinarily use the statutory appeal mechanism rather than writ jurisdiction where that remedy is effective. Group centralisation consequently remains operative, with assessment challenges to be pursued through statutory appeals. en-us Tue, 22 Sep 2026 00:00:00 +0530 Thu, 15 Oct 2026 05:44:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801086 Section 127 requires recorded reasons for a transfer of jurisdiction and, where feasible, an opportunity of hearing; the hearing requirement is relaxed for transfers within the same city, locality or place. Following search-related group centralisation, assessees who sought or knew of centralisation, filed returns and participated before the transferee officer without timely objection may be treated as having waived technical natural-justice objections. Challenges concerning assessment notices, opportunity, and additions should ordinarily use the statutory appeal mechanism rather than writ jurisdiction where that remedy is effective. Group centralisation consequently remains operative, with assessment challenges to be pursued through statutory appeals. Case-Laws Income Tax Tue, 22 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801086