Existence of agreement between two jurisdictional Commissioners is a condition precedent for passing case transfer order U/s. 127(2)

Rent works India Private Limited Vs. Pr CIT (Bombay High Court) In the present case, it is not even the case made out in the show cause notice that the agreement as contemplated by the first part of clause (a) of sub­section (2) of section 127 exists. The existence of such agreement between two jurisdictional Commissioners is a condition precedent for passing the order of transfer. Except for the request which came from the investigation office, Chennai of transferring the case, there is no reference whatsoever to any such agreement. Clause (b) of sub­section (2) of section 127 provides for ...