Power to transfer the case

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Power to transfer the case

power to transfer case:

Where assessee’s case was transferred from one place to another in same city after an agreement was arrived at between concerned Heads of department,

in view of provisions of sub-section (3) of section 127, assessee could not plead for an opportunity of hearing before order of transfer,

as there was no such statutory requirement under Act, rather, said procedure had been specifically excluded

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