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The HC upheld the transfer of the petitioner's case from Vadodara to Pune under s.127 of the Income Tax Act. The Court determined that the corrigendum order providing further opportunity of hearing was valid and in continuation of the original transfer order, aimed at fulfilling statutory requirements for reasonable hearing opportunity. The petitioner's contention that the corrigendum notice was without jurisdiction was rejected, particularly as the petitioner failed to respond to the notice. The Court found the transfer justified based on suspicious cash transactions with M/s. G.K. Associates assessed in Pune, noting that transfer powers under s.127 involve public interest considerations and assessees cannot select their Assessing Officer.
The HC upheld the transfer of the petitioner's case from Vadodara to Pune under s.127 of the Income Tax Act. The Court determined that the corrigendum order providing further opportunity of hearing was valid and in continuation of the original transfer order, aimed at fulfilling statutory requirements for reasonable hearing opportunity. The petitioner's contention that the corrigendum notice was without jurisdiction was rejected, particularly as the petitioner failed to respond to the notice. The Court found the transfer justified based on suspicious cash transactions with M/s. G.K. Associates assessed in Pune, noting that transfer powers under s.127 involve public interest considerations and assessees cannot select their Assessing Officer.
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