Income Tax--Jurisdiction of Authorities
Validity of Transfer of Case on Ground of Effective and Co-ordinate Investigation
CA. Nisha Bhandari
The present write up analyses the power of authorities under section 127 to transfer a case from one assessing officer to another assessing officer for the purpose of effective and co-ordinate investigation and assessment, in the light of related statutory and judicial position.
1. Power for transfer of case from one assessing officer to another
Section 127(1) provides that the Principal Director General or Director General or Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner may after giving the assessee a reasonable opportunity of being heard in the matter, wherever it is possible to do so, and after recording his reasons for doing so, transfer any case from one or more assessing officers subordinate to him, whether with or without concurrent jurisdiction, to any other assessing officer or assessing officers, whether with or without concurrent jurisdiction also subordinate to him.
2. Transfer of case without serving any notice or without granting opportunity of being heard not valid