Transfer of case u/s 127 - topographical details to be recorded. - Income Tax - 1456/CBDT

INSTRUCTION NO. 1456/CBDT Dated: March 3, 1982 An order u/s.127 is passed by the board transferring cases from one CsIT charge to another either on the request of the CsIT or the assessees concerned. Wherever proposals for transfers are received from commissioners involving a change of place show cause notices are statutorily required to be issued to the assessees before a final order is passed. If such a transfer is objected to by the assessee, the comments of the CIT who had made the proposal for transfer are also called for on the objection filed by the assessee before a final decision is taken by the board. A perusal of such comments received from various CsIT indicates that sometimes they are not carefully scrutinised in the CsIT office, especially when transfers are objected to on grounds such as distance involved and inconvenience to the assessees. The validity of such objections becomes a difficult issue as the Member concerned may not be having topographical knowledge in regard to that area. Therefore it is desired that in future the CIT should make appropriate comments pointing out geographical/topographical inaccuracy and inconsistency if any inherent on the objections filed by the assessee. This will facilitate judicious and expeditious disposal of cases requiring orders u/s.127 of the I.T. Act.