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This case pertains to the validity of a transfer order u/s 127 of the Income Tax Act, where the petitioner's case was transferred from the Commissioner of Income Tax (CIT), Mumbai, to the Central Circle - 20, Range-5, Principal CIT (Central) - 2, New Delhi. The petitioner challenged the transfer order, alleging a breach of the principles of natural justice as no hearing was granted. The High Court dismissed the writ petition, holding that there was sufficient material justifying the transfer, and the petitioner had acquiesced to the transfer order by participating in subsequent proceedings initiated by the Delhi authorities. The court found no grounds to interfere with the impugned order under Article 226 of the Constitution.
This case pertains to the validity of a transfer order u/s 127 of the Income Tax Act, where the petitioner's case was transferred from the Commissioner of Income Tax (CIT), Mumbai, to the Central Circle - 20, Range-5, Principal CIT (Central) - 2, New Delhi. The petitioner challenged the transfer order, alleging a breach of the principles of natural justice as no hearing was granted. The High Court dismissed the writ petition, holding that there was sufficient material justifying the transfer, and the petitioner had acquiesced to the transfer order by participating in subsequent proceedings initiated by the Delhi authorities. The court found no grounds to interfere with the impugned order under Article 226 of the Constitution.
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