Allowing the petition the Court held that ; The existence of agreement between two jurisdictional Commissioners is a condition precedent for passing the order of transfer. The agreement cannot be implied because S. 127(2) (2) (a) contemplates a positive state of mind of the two jurisdictional CITs. Absence of disagreement cannot tantamount to agreement. ( WP No. 1944 of 2017, dt. 11.10.2017)
Rentworks India Private Ltd v. PCIT( 2018) 161 DTR 371/ 300 CTR 294 ( Bom)(HC)
S. 127 : Power to transfer cases -The existence of agreement between two jurisdictional Commissioners is a condition precedent for passing the order of transfer. The agreement cannot be implied because S. 127(2) (2) (a) contemplates a positive state of mind of the two jurisdictional CITs. Absence of disagreement cannot tantamount to agreement.