Fair opportunity in income-tax transfer proceedings requires reasonable notice; short service vitiated the order and led to remand.

A transfer order under the Income-tax Act was held unsustainable because the assessee was not given a fair opportunity to respond. The notice for appearance was served only one day before the fixed date, and the Court treated that short notice period as insufficient to provide reasonable time, without deciding the disputed factual issue about receipt of an adjournment request. The transfer order was set aside and the matter was remitted to the authority for fresh decision in accordance with law.

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Issues: Whether the transfer order passed under Section 127 of the Income-tax Act, 1961 was sustainable when the petitioner was not afforded reasonable opportunity to respond.

Analysis: The notice for appearance was served only one day before the date fixed, and the Court held that this denied the petitioner reasonable time to respond. Without entering into the disputed factual question whether the adjournment request was actually received, the Court treated the short notice period as sufficient to vitiate the transfer order for want of fair opportunity.

Conclusion: The transfer order was set aside and the matter was remitted to the authority to decide afresh in accordance with law.

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