Tax Case Transfer Upheld: Section 127(2)(a) Compliance with Proper Reasons and Notice Service Confirmed by Authorities.

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....Transfer of case u/s 127(2)(a) - proper and satisfactory reasons - service of notice - It appears that prior to sending the notice dated 07.12.2017, there was agreement between the Director General of Income Tax (Inv), Kochi and the Principal Chief Commissioner of Income Tax, NER, Guwahati belonging to the two jurisdictions. - All the conditions of section 127 have been complied with.....