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2019 (10) TMI 158 - HC - Income TaxTransfer u/s 127 - transfer of the assessee's case from Chennai to Bangalore - need of agreement between the two Commissioners - requirement of recording of such agreement in writing specifically - HELD THAT:- Chennai Commissioner has passed the impugned order of transfer, after issuing show cause notice to the assessee and after giving them an opportunity of being heard as well. Therefore, find that the statutory requirement under Section 127(2)(a) is fully complied with in this case. No doubt, there may be some inconvenience for the assessee to attend the enquiry before the Assessing Officer, to whom the case is transferred. Mere inconvenience or facing certain practical difficulties themselves cannot be a ground to refuse the transfer of investigation. Certainly, the administrative exigencies of the Investigating Agency would outweigh the practical difficulties or inconvenience of the person to be investigated. It should be borne in mind that it is for the Investigating Agency to take the call and decide as to how and in what manner, the investigation has to be proceeded with. Of course, while making such transfer, the statutory requirement need to be followed and when such compliance is evident on the face of the proceedings, it is better that such transfer proceedings are not interfered with at the very stage of investigation itself. Considering the above stated facts and circumstances, find that the impugned order of transfer and the consequential impugned notice do not warrant any interference.
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