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The HC upheld the transfer order under Section 127 from Hyderabad to Delhi, rejecting petitioners' challenges. The court held that Section 127(1) requires only a reasonable opportunity to be heard, not necessarily a personal hearing, and such opportunity was duly provided and responded to by petitioners. The transfer proposal by the Chief Commissioner and acceptance by the Principal Commissioner, despite differing ranks, complied with statutory requirements. The transfer was justified by incriminating material uncovered during search and seizure operations, warranting coordinated investigation and administrative convenience per CBDT guidelines. No procedural violations or lack of sufficient reasons were found, and the petitioners failed to establish grounds for interference with the impugned transfer order.
The HC upheld the transfer order under Section 127 from Hyderabad to Delhi, rejecting petitioners' challenges. The court held that Section 127(1) requires only a reasonable opportunity to be heard, not necessarily a personal hearing, and such opportunity was duly provided and responded to by petitioners. The transfer proposal by the Chief Commissioner and acceptance by the Principal Commissioner, despite differing ranks, complied with statutory requirements. The transfer was justified by incriminating material uncovered during search and seizure operations, warranting coordinated investigation and administrative convenience per CBDT guidelines. No procedural violations or lack of sufficient reasons were found, and the petitioners failed to establish grounds for interference with the impugned transfer order.
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