Home /
Transfer of cases u/s 127
X X X X Extracts X X X X
X X X X Extracts X X X X
....d 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 assessed by a different I.T.O. and the transfer would facilitate co....