Transfer Orders u/s 127 of Income Tax Act Are Administrative, Not Quasi-Judicial; Taxpayers Can't Choose Assessing Authority.

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....Transfer of case u/s 127 - The transfer order passed under Section 127 of the Act is more in the nature of an administrative order rather than a quasi-judicial order and the assessee cannot have any right to choose his Assessing Authority, as no prejudice can be said to have been caused to the assessee depending upon which authority of the department passes the Assessment Order. - HC....