Supreme Court of India
Kashiram Agarwala v. Union of India and Others
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From the headnote
Income Tax Act, 1961 (43 of 1961), s. 121(1)-'lncome-tax Proceed ings transferred from one Income-tax Officer to another in the same locality -Recording of reasons, whether mandatory-Proviso to s. 127(1) effect of. Income-tax proceedings against the appellant before two officers in Calcutta were transferred by an. order of the Central Board of Revenue under s. 127(1) of the Indian Income-tax Act, 1961 to another Income lal< Officer in the same place. The transfer was challenged by the appellant in writ proceedings before the Circuit Bench of the Punjab High Court at Delhi as being invalid
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