In Brief
The Supreme Court considered whether an income-tax assessment file could be validly transferred from an Assessing Officer in Tamil Nadu to one in Kerala. The Court held that Section 127(2)(a) of the Income Tax Act, 1961 requires formal, affirmative agreement between the two jurisdictional Commissioners when transferring cases between non-subordinate officers. The Revenue argued there was no disagreement, but the Court distinguished absence of disagreement from actual agreement. Since no positive agreement was documented, the transfer was unauthorised. The Court set aside the High Court's order and allowed the appeal, invalidating the transfer."> </invoke>
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