2026 (6) TMI 1086

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....rd Sri A.V.A. Siva Kartikeya, learned counsel for the petitioner, Sri N. Praveen Reddy, learned Standing Counsel for Income Tax Department for respondents No.1 to 3, and Sri K. Sudhakar Reddy, learned Standing Counsel for Income Tax for respondents No.4 to 6. 2. The present writ petition has been filed for the following reliefs: a. To declare the order u/s.127 of the Income Tax Act, 1961, dated 05.01.2024 (served on the petitioner 06.03.2026) transferring the file of the petitioner from the 4th respondent to the 2nd respondent; b. To declare the order u/s.127 of the Income Tax Act, 1961, dated 12.08.2024 (served on the petitioner on 06.03.2026) transferring the file of the petitioner from the 2nd respondent to 1st respo....

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....m the 2nd respondent to the 1st respondent was made in accordance with law. If the transfer orders are found to be valid and in conformity with the statutory provisions, the consequential assessment orders passed by the transferee authorities cannot be challenged for lack of jurisdiction. 5. For better understanding, Section 127 of the Act, is reproduced hereunder: "127- Power to transfer cases: (1) The Principal Director General or Director General or Principal Chief Commissioner or Chief Commissioner or Principal Commissioner of Commissioner may, after giving the assessee a reasonable opportunity of being heard in the matter, wherever it is possible to do so, and after recording his reasons for doing so, transfer any ....

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....ssioner or Chief Commissioner or Principal Commissioner or Commissioner as the Board may, by notification in the Official Gazette, authorise in this behalf. (3) Nothing in sub-section (1) or sub-section (2) shall be deemed to require any such opportunity to be given where the transfer is from any Assessing Officer or Assessing Officers (whether with or without concurrent jurisdiction) to any other Assessing Officer or Assessing Officers (whether with or without concurrent jurisdiction) and the officers are situated in the same city, locality or place. (4) The transfer of a case under sub-section (1) or sub-section (2) may be made at any stage of the proceedings, and shall not render necessary the re-issue of any notice alr....

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....Act was issued, petitioner is not entitled to any notice of transfer. Therefore, the transfers clearly fall under the Section 127(3) of the Act. 8. Since the transfers were made within the same city, the authorities were not required to issue any notice or provide an opportunity of hearing to the petitioner before passing the transfer orders. The transfers were thus affected in accordance with the statutory provisions. 9. Section 127 also permits transfer of a case at any stage of the proceedings and specifically provides that such transfer does not affect the validity of notices already issued or the proceedings already undertaken. Thus, the assessment proceedings continued validly before the transferee officers after the transfer. ....