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HC invalidated transfer order under s127(2) due to multiple procedural violations and lack of natural justice principles. Order failed to obtain mandatory jurisdictional Principal Commissioners' concurrence and denied petitioner reasonable opportunity for hearing. Scheduled hearing during Durga Puja holidays with inadequate notice, ignoring rescheduling request. Order lacked substantive reasoning, relied on vague allegations of unaccounted cash payments without credible evidence. Respondent's claim for transfer necessity based on coordinated investigation remained unsubstantiated. Allegations of income concealment by partnership firm lacked specific evidentiary support linking to petitioner's assessment. Transfer order deemed legally void for procedural defects and arbitrary decision-making.
HC invalidated transfer order under s127(2) due to multiple procedural violations and lack of natural justice principles. Order failed to obtain mandatory jurisdictional Principal Commissioners' concurrence and denied petitioner reasonable opportunity for hearing. Scheduled hearing during Durga Puja holidays with inadequate notice, ignoring rescheduling request. Order lacked substantive reasoning, relied on vague allegations of unaccounted cash payments without credible evidence. Respondent's claim for transfer necessity based on coordinated investigation remained unsubstantiated. Allegations of income concealment by partnership firm lacked specific evidentiary support linking to petitioner's assessment. Transfer order deemed legally void for procedural defects and arbitrary decision-making.
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