Assessing Officer Must Record Reasons and Hear Assessee Before Case Transfer u/s 127 for Fairness.

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....Transfer of case u/s 127 - The obligation on the part of AO to record reasons before ordering the transfer of the case and the right of the assessee to be heard in the matter are not hollow slogans but prescribed to achieve a particular purpose and the purpose is to remove any element of arbitrariness while exercising powers u/s 127 - HC....