While perusing the provision under section 127(2)(a), it is evident that the word “agreement” referred to therein is to be construed as an agreement by conduct and not necessarily an agreement in writing. The above emphasis is made based on the word “then” referred to under section 127(2)(a) after the word “agreement”. Further, section 127(2)(a) of the Act does not stipulate anywhere or indicate in any manner as to how or in what manner/format such agreement has to be arrived at or recorded. On the other hand, the language of the above provision of law has been carefully coined to infer the presence of such agreement by conduct, once the show- cause notice is issued by the transferring Commissioner to the assessee. MRL Posnet P. Ltd. v. Principal Commissioner of Income-tax  418 ITR 349 (Mad).