Case Transfers u/s 127 Require Clear, Fact-Based Justifications; Must Be Communicated to Affected Parties for Transparency.

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....Transfer of cases u/s 127 - The reasons cannot be vague and too general in nature, but must be specific and based on material facts. It is again not merely sufficient to record the reasons in the file, but it is also necessary to communicate the same to the affected party. - HC....