Herambh Anandrao Shelke v. M.L. Karmakar, PCIT (2018) 257 Taxman 487 (Bom.)(HC)

S. 127 : Power to transfer cases – Kolhapur to Mumbai -On facts, mere ‘Absence of dissenting notice’ from officers of equal rank who had to agree to proposed transfer, would not constitute agreement-Order of transfer of case was set aside.[ S.127(2)(a) ]

Allowing the petition the Court held that ; It was undisputed that Centralisation Committee was not authority, envisaged under section 127(2) and moreover, revenue had not placed anything on record to show, that Commissioner, Pune, had given a consent to request to Commissioner, Mumbai so as to constitute agreement as a pre-condition for invoking powers under section 127.  On facts, mere ‘Absence of dissenting notice’ from officers of equal rank who had to agree to proposed transfer, would not constitute agreement, as envisaged under section 127(2)(a)  .Accordingly order was set aside