Tax Case Transfer Requires Reissuing Notice for Reassessment; Taxpayer Not Absent, No Justification for Non-Service u/s 147.

Transfer of case - Section 127 (4) - Requirement for reissue of notice for reassessment u/s 147 - it cannot be said that the assessee was either absconding from proceedings or was not available so as to form any opinion that service of notice was not possible. - HC .....

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