Dismissing the petition the Court held that , Transfer for centralization of cases with in city is valid, it is nether necessary to record the reasons nor opportunity of hearing is to be given . (AY. 2012-13 )
Advantage Strategic Consulting Private Ltd. v. PCIT (2018) 400 ITR 405/ 253 Taxman 11/ 161 DTR 108 / 300 CTR 151 (Mad) (HC)
S. 127 : Power to transfer cases – Transfer for centralization of cases with in city is valid, it is nether necessary to record the reasons nor opportunity of hearing is to be given