Court affirms transfer order under section 127 was communicated and uploaded on portal

5-Second Takeaway

The court upheld the transfer order under section 127, accepting that it had been uploaded on the portal and communicated to the assessee. It also held that the postal despatch record showed the orders dated 31 March 2022 had been sent, so no interference was called for.

The appeal concerned a challenge to the validity of an income-tax transfer order on limitation and communication grounds. The assessee contended that the order had not been properly made available, while the revenue relied on its record of service and portal upload.

The court noted that the respondent had filed a detailed counter-affidavit before the writ court stating that the Principal CIT had passed the order under section 127(2) on the basis of the assessee’s no-objection, and that the order was both intimated to the assessee and uploaded on the portal. In light of that material, the court held that the appellant could not successfully reopen the same contention in the writ appeals.

The single judge had also examined the postal despatch record and found that the orders dated 31 March 2022 were sent and communicated to the appellant. That factual finding supported rejection of the challenge on both grounds.

Finding no reason to interfere, the court affirmed the dismissal of the writ challenge.