https://www.taxtmi.com/caselaws?id=241170 The court quashed the transfer order under Section 127 of the Income Tax Act, ruling in favor of the petitioner partnership firm. Emphasizing the importance of principles of natural justice, the court directed the Commissioner of Income Tax to issue a fresh order addressing the petitioner's objections. The assessment order issued post-transfer was nullified, and authorities were allowed to issue fresh notices for reassessment within a specified timeframe. The court found the respondents' invocation of estoppel and delay in challenging the order unpersuasive, upholding the petitioner's arguments regarding violations of natural justice. en-us Mon, 11 Nov 2013 00:00:00 +0530 Wed, 18 Dec 2013 08:48:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241170 The court quashed the transfer order under Section 127 of the Income Tax Act, ruling in favor of the petitioner partnership firm. Emphasizing the importance of principles of natural justice, the court directed the Commissioner of Income Tax to issue a fresh order addressing the petitioner's objections. The assessment order issued post-transfer was nullified, and authorities were allowed to issue fresh notices for reassessment within a specified timeframe. The court found the respondents' invocation of estoppel and delay in challenging the order unpersuasive, upholding the petitioner's arguments regarding violations of natural justice. Case-Laws Income Tax Mon, 11 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241170