https://www.taxtmi.com/caselaws?id=205581 The court found the order transferring the case from Ahmedabad to Bhopal under Section 127(2) of the Income Tax Act to be invalid as it was passed without affording the petitioner an opportunity to be heard and without recording reasons. The court also held that the notice issued under Section 153C of the Income Tax Act was unsustainable due to the invalidity of the initial order. Consequently, both the order and the notice were quashed, and the petitioner was awarded costs of Rs. 5,000. en-us Mon, 27 Sep 2010 00:00:00 +0530 Mon, 10 Dec 2012 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205581 The court found the order transferring the case from Ahmedabad to Bhopal under Section 127(2) of the Income Tax Act to be invalid as it was passed without affording the petitioner an opportunity to be heard and without recording reasons. The court also held that the notice issued under Section 153C of the Income Tax Act was unsustainable due to the invalidity of the initial order. Consequently, both the order and the notice were quashed, and the petitioner was awarded costs of Rs. 5,000. Case-Laws Income Tax Mon, 27 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205581