Transfer of case u/s 127 - topographical details to be recorded.

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Full Text of the Document

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....olving a change of place show cause notices are statutorily required to be issued to the assessees before a final order is passed. If such a transfer is objected to by the assessee, the comments of the CIT who had made the proposal for transfer are also called for on the objection filed by the assessee before a final decision is taken by the board. A perusal of such comments received from various ....