Case Transfer to another AO not Permissible without Decentralization order u/s 127 of Income Tax Act on Centralization of Case: Delhi HC [Read Order]

Delhi HC observes that case transfer to another AO not permissible without decentralization order u/s 127 of Income Tax Act on centralization of case
By Kalyani B. Nair - On May 15, 2024 2:33 pm - 2 mins read
Delhi High Court - 127 of Income Tax Act on Centralization of Case - ncome Tax - Tax news - taxscan

In a recent decision the Delhi High Court observed that case transfer to another Assessing Officer (AO) not permissible without decentralization order under Section 127 of the Income Tax Act, 1961 on centralization of the case. An order under Section 144A of the Income Tax Act was passed holding that a transfer order under Section…

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