In Brief
The Supreme Court ruled on whether an income-tax assessment file could be transferred from an Assessing Officer in Tamil Nadu to one in Kerala without formal agreement between the two jurisdictional Commissioners of Income Tax. The Court held that Section 127(2)(a) of the Income Tax Act, 1961 requires an explicit agreement between the Commissioners when transferring cases across jurisdictions. Mere absence of disagreement does not satisfy this requirement. Since the Revenue failed to produce evidence of such formal agreement, the Court set aside the High Court's order upholding the transfer and allowed the appellant's appeal.
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