Where a proposal for transfer of the assessee\u2019s case was first received from PCIT, Central-II, New Delhi, pursuant to which the PCIT, Mumbai issued a show-cause notice and thereafter consultations took place followed by agreement between the concerned Chief Commissioners, and all other requirements of section 127(2) were complied with, the High Court held that an agreement between officers of equal rank was a condition precedent for exercise of power under section 127(2) and mere absence of disagreement was not sufficient; however, since the records established actual consultation and agreement and centralisation was considered necessary for consolidation of cases connected with the Pacific Group, the transfer of the assessee\u2019s case from Mumbai to New Delhi was held to be valid.<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 127: Power to transfer cases-Agreement between officers of equal rank-Condition precedent-Compliance with statutory requirements-Transfer valid. [S.127(2), Art. 226]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-64787","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gQX","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64787","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=64787"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64787\/revisions"}],"predecessor-version":[{"id":64788,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64787\/revisions\/64788"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=64787"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=64787"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=64787"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}