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of <h1>Tribunal Upholds Intra-City Tax Case Transfer u/s 127; No Hearing Required for Administrative Move.</h1> The case examines the jurisdictional transfer under Section 127 of the Income Tax Act, focusing on the transfer of an appellant's case from one tax officer to another within Mumbai. The appellant challenged the transfer, arguing it was done without a proper order and without an opportunity to be heard. The tribunal found that a valid order was issued by the Principal Commissioner, and since the transfer was within the same city, no hearing was required. The tribunal concluded that the transfer was administrative and did not prejudice the assessment, thereby upholding its validity. This decision clarifies procedural requirements for jurisdictional transfers within the same city.
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