Transfer of case u/s 127 - “Absence of dissenting note” from ...
Case Transfer u/s 127 Invalid Without Equal Rank Officer's Agreement; Order Lacks Jurisdiction.
July 17, 2018
Case Laws Income Tax HC
Transfer of case u/s 127 - “Absence of dissenting note” from officer of equal rank who has to agree to the proposed transfer would not constitute Agreement, envisaged under Section 123(2)(a) of the Act. Thus, making the impugned order dated 2nd July, 2018 without jurisdiction.
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