Law:

Section:

Section 127 of the Income-tax Act, 1961 - Income-tax authorities - Power to transfer cases - Assessment years 2006-07 to 2008-09 - Whether Assessing Officer on his own cannot transfer an income-tax file to another officer as he is required to pass an order to that effect under section 127(3) - Held, yes FACTS The assessee whose principal source of income was commission as an insurance agent filed the return of income for the assessment year 2006-07 disclosing a total income of Rs. 4.56 lakhs from all sources. In respect of the assessment years 2007-08 and 2008-09 she had filed returns disclosing total income of Rs. 12.55 lakhs and Rs. 15.66 lakhs, respectively. The assessments for the assessment years 2007-08 and 2008-09 were yet to be completed. Subsequently, the respondent No. 1 issued a letter/notice to the assessee intimating that as for the assessment years 2007-08 and 2008-09 the returned income was more than Rs. 10 lakhs, the assessment records including the records of the earlier years had been transferred to respondent No. 2 who was holding jurisdiction over the cases whose returned income was Rs. 10 lakhs and above. Pursuant thereto the assessee by her letter requested respondent Nos. 1 and 2 to communicate the order of transfer. Since, no reply was forthcoming, the assessee filed instant petition contending that act of transfer of her case was invalid as section 127 postulated that an order was required to be passed by the competent authority. HELD The question which came up for consideration was whether under section 127 an Assessing Officer on his own could transfer an income-tax file to another officer and whether an order was required to be passed. From a reading of the language of section 127(3) it is evident that when a file is transferred from one Assessing Officer to another whose offices are located in the same city, locality or place, though other statutory formalities are required to be complied with, the opportunity of hearing as postulated in section 127(1) and (2) in case of inter city transfer, is not required. It was evident that respondent No. 2 had sought to justify his action by stating that the jurisdiction automatically got…

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