1979 (3) TMI 45 - HC - Income Tax

Summary

The High Court of Allahabad dismissed the writ petitions challenging the transfer of assessment circle from Hapur to Kanpur under s. 127(1) of the I.T. Act, 1961. The court held that a reasoned transfer order must be passed and communicated to the assessee, but since the assessees did not object to the transfer and the revenue agreed to provide a copy of the reasoned order, the petitions were dismissed without costs. (Case citation: 1979 (3) TMI 45 - ALLAHABAD High Court)