Section 127: Assessee cannot choose his Assessing Authority- HC

Advantage Strategic Consulting Private Limited Vs PCIT (Madras High Court) Transfer Order passed under Section 127 of the Income Tax Act, 1961, is more in the nature of an administrative order rather than quasi-judicial order and the Assessee cannot have any right to choose his Assessing Authority, as no prejudice can be said to have been caused to the Assessee depending upon which Authority of the Department passes the Assessment Order. The Assessee can only be concerned with getting an opportunity of hearing before the concerned Assessing Authority and adduce his evidence and make his submis...