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1. Power to retransfer the case u/s 127 – the order of transfer of the file of the petitioner to the first respondent states that the proceedings has been passed for...

2. Validity of order u/s 127(1) and (2) – Power to transfer cases – no opportunity of hearing was provided and consequently the order of CIT cannot be sustained and is quashed- HC

3. 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

4. Transfer of the case u/s 127 - the order of the transfer of case u/s 127 was within the knowledge of the assessee during the course of assessment proceedings and still...

5. Power to transfer cases u/s 127 - transfer from Bhopal to Hyderabad - the ground of ostensible variance between the reason assigned for transfer in the show-cause notice...

6. Order of transfer u/s 127 - transferring the case of the petitioner from Raipur to Delhi - Even if financial nexus is not palpable between the petitioner and the...

7. Transfer of case u/s 127 - The Revenue authorities are the best judge in this matter and they have assigned clear and cogent reasons as to why the transfer is being made....

8. Jurisdiction of AO - transfer of case u/s 127 - AO at Kurnool had transferred the file to the AO at Hyderabad - only the Pr. Director General or the Pr. CIT or Pr. CIT...

9. Transfer of cases - section 127 - Considering it cannot be said that the impugned order of transfer under Section 127 of the IT Act suffers from any illegality more...

10. Transfer of case u/s 127 - It is trite law that an assessee is barred from raising contention that no opportunity was given to the assessee while transferring the...

11. Method of communication of notice - The High Court examined the provisions of Section 282(1) of the Income Tax Act, 1961 and Rule 127(1) of the Income Tax Rules, 1962...

12. Transfer u/s 127 - Power to transfer case under the Faceless Assessment Scheme - Even under the Central Charges, the assessment proceedings are conducted through the...

13. Transfer of case u/s 127(2) - It cannot be held that the ground for transfer is non-existent or mala fide - There is material showing investment with the companies in...

14. Transfer of case - order u/s 127 - a valid order u/s 127 which is required to be passed for transferring a case from one AO to another AO could not be brought on record,...

15. Transfer of case u/s 127 - The obligation on the part of AO to record reasons before ordering the transfer of the case and the right of the assessee to be heard in the...