Tribunal held that where case of assessee was transferred from one Assessing Officer to another Assessing Officer within same city, in view of provisions of sub-section (3) of section 127, there was no statutory requirement for notice or prior intimation to be given to assessee before order of transfer. (AY. 2009-10 to 2011-12)
Jaswantlal J. Shah v. ACIT (2021) 190 ITD 157 (Mum.)(Trib.)
S. 127 : Power to transfer cases-Transfer of case from one Assessing Officer to another Assessing Officer within same city-No statutory requirement for notice or prior intimation to be given to assessee. [S. 127(3)]