Case Transfer u/s 127 Invalid Due to Non-Compliance by Agra AO; Lacks Proper Authorization for New Delhi Transfer.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Transfer of case u/s 127 - AO, Agra has not complied with the mandatory requirement of Sec. 127 but suo moto transferred the file from Agra to AO, New Delhi as if he has entered into the shoes of the Chief Commissioner or Commissioner of Income Tax - order passed is invalid and void ab initio - AT....