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2011 (8) TMI 324 - MADRAS HIGH COURTPowers to transfer case under section 127 - Notification No.4/2010-11, dated 11.08.2010 - The petitioner's plea that the in-charge officer has no power, cannot be countenanced as the transfer is not to the individual officer but to the Assessing Office of the particular city, place or locality - Honourable Supreme Court in Kashiram Aggarwalla Vs. Union of India and Others (1964 -TMI - 49329 - SUPREME Court) clearly held that in a case which falls under proviso to Section 127(1) of the then Act, which deals with transfer from one Assessing Officer to another Assessing Officer of the same city, locality or place, no opportunity need to be given to the assessee and consequently there is no need to record reasons for transfer - Therefore, this contention is also rejected as devoid of merits - No other plea was made or argued - Decided against the assessee.
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