Monday, March 8, 2021

Order of transferring case is an administrative order; assessee has no right to choose his assessing authority

INCOME TAX : Transfer order passed under section 127 is more in nature of an administrative order rather than quasi-judicial order and assessee cannot have any right to choose his assessing authority, as no prejudice can be said to have been caused to assessee depending upon which authority of Department passes assessment order

from www.taxmann.com Latest Case Laws https://ift.tt/3rqOPBT

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