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Sat, 02 May 2026 08:36:06 +0000

Hence, there was no statutory requirement for notice or prior intimation for change in jurisdiction to the assessee. We have also considered the case laws on which the assessee has placed. Section 127 does not require the concerned officer to grant an assessee a personal hearing in respect of the proceedings under Section 127 (1) and (2) even where it is possible to do so. The High. New notice is not required to be issued by the new assessing authority if notice has already been issued by the assessing authority from whom case is transferred. In essence, Section 24 empowers the District Judge or High Court to proactively intervene and transfer cases in the interest of justice and efficiency, even if no formal application for transfer has been filed,.