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TMI Blog2016 (10) TMI 982X X X X Extracts X X X X X X X X Extracts X X X X ..... file of the appellant assessee has been transferred from one Assessing Officer in Tamil Nadu to another Assessing Officer in Kerala and the two Assessing Officers are not subordinate to the same Director General or Chief Commissioner or Commissioner of Income Tax, under Section 127(2)(a) of the Act an agreement between the Director General, Chief Commissioner or Commissioner, as the case may be, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, interfered with and the transfer is accordingly set aside. - Special Leave To Appeal (C) No (S). 13968/2015, Civil Appeal No. 10234 of 2016 - - - Dated:- 21-10-2016 - Ranjan Gogoi And Abhay Manohar Sapre, JJ. For the Petitioner : Mr. E. M. S. Anam, Adv. For Respondent : Mr. Tushar Mehta, ASG Mr. A.C. Pradhan, Sr. Adv. Ms. Niranjana Singh, Adv. Mr. V. Balaji, Adv. Mrs. Anil Katiya ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the case is to be transferred are not subordinate to the same Director General or Chief Commissioner or Commissioner.- (a). Where the Directors General or Chief Commissioners or Commissioners to whom such Assessing Officers are subordinate are in agreement, then the Director General or Chief Commissioner or Commissioner from whose jurisdiction the case is to be transferred may, after givin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edly stated in the said counter affidavit that there is no disagreement between the two Commissioners. Absence of disagreement cannot tantamount to agreement as visualized under Section 127(2)(a) of the Act which contemplates a positive state of mind of the two jurisdictional Commissioners of Income Tax which is conspicuously absent. 6. In the above circumstances, we will hold that the transfer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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