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Sec. 127 of Income Tax Act, 1961— Transfer of case - Agreement between the two designated higher authorities is necessary. Absence of disagreement cannot tantamount to agreement as visualized under Section 127(2)(a) of the Act which contemplates a positive state of mind of the two jurisdictional Commissioners. In the present case, it is quite evident that before passing the impugned order on 09.08.2019, no opportunity of hearing was granted to the petitioner. Hearing was granted after the said decision was taken culminating in the second order dated 09.12.2019. That apart, from the second order it is discernible that there was no agreement between the two jurisdictional Principal Commissioners to transfer assessment jurisdiction from Mumbai to Kochi. Evidently, the procedure prescribed under Section 127(2)(a) of the Act has not been complied with. It is trite that when a statute requires a thing to be done in a particular manner, then it has to be done in that particular manner. Writ petition allowed. - PARAPPURATHU VARGHESE MATHAI V/s PR. CIT -  316 CTR 833 (BOM)