Transfer of Jurisdiction

Hi All,

Can the Assessing officer transfer the jurisdiction of the assessee ( Assessment is pending ) without recording transfer proforma?

Replies (4)
It's their internal.
what for you are questioning ?

Assessee's file has been transferred from ward to circle without any notice or opportunity of being heard to the assessee. We would like to challenge the transfer , since it has been transferred without any transfer proforma . Personally, i smell, there is some intention in re-opening the case.

Please let me know which section refers or if any case law supports my case ?

 

Thanks , 

Sai.

Refer section 127

Nothing mentioned in sec 127 regarding the Transfer Proforma.

 

Thanks 

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