Transfer of cases u/s 127 - The reasons cannot be vague and too ...

Case Laws Income Tax

May 12, 2016

Transfer of cases u/s 127 - The reasons cannot be vague and too general in nature, but must be specific and based on material facts. It is again not merely sufficient to record the reasons in the file, but it is also necessary to communicate the same to the affected party. - HC

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Transfer of cases u/s 127 - The reasons cannot be vague and too ...

Case Laws Income Tax

May 12, 2016

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Power to transfer the case u/s 127 of the Act – Section 127(1) of the Act gives ample power to the Commissioner to transfer a case on a valid and cogent reason - HC

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