1975 (12) TMI 1 - SC - Income Tax

Whether the assessee should be informed of the reasons for transfer of a file and whether the reasons are to be recorded in the order for transfer - non-communication of the reasons in the order passed under section 127(1) is a serious infirmity in the order for which the same is invalid. The judgment of the High Court is set aside. The appeal is allowed and the orders of transfer are quashed