Transfer of cases u/s 127

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Full Text of the Document

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....a case, the reasons for such a transfer should be communicated to the assessee. In view thereof, it has become necessary that while sending proposals for assignment of jurisdiction u/s 127 by the Board, the Commissioners will indicate the precise reasons justifying such a transfer. For instance, if a case is desired to be transferred on account of the fact that the connected cases are being assess....