Transfer of cases u/s 127

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..... fer should be communicated to the assessee. In view thereof, it has become necessary that while sending proposals for assignment of jurisdiction u/s 127 by the Board, the Commissioners will indicate the precise reasons justifying such a transfer. For instance, if a case is desired to be transferred on account of the fact that the connected cases are being assessed by a different I.T.O. and the tra .....

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..... are overruled, the reasons for doing so must be properly recorded in the file. 2. These instructions come into effect immediately and all proposals sent hereafter must be accompanied by the reasons for the proposed transfer of cases. - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI .....

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