https://www.taxtmi.com/caselaws?id=242598 The High Court of Bombay set aside the order transferring assessment proceedings from Mumbai to Bangalore under Section 127(2) of the Income Tax Act, 1961. The court found a breach of natural justice as the reasons for transfer were not adequately communicated in the show cause notice. The court emphasized the necessity of providing specific reasons for transfers to enable effective responses from parties, ensuring procedural fairness and upholding principles of natural justice. The Commissioner was directed to consider the petitioner's response and make a decision in compliance with Section 127, emphasizing due process and fairness in tax assessment procedures. en-us Mon, 06 Jan 2014 00:00:00 +0530 Sat, 18 Jan 2014 10:38:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242598 The High Court of Bombay set aside the order transferring assessment proceedings from Mumbai to Bangalore under Section 127(2) of the Income Tax Act, 1961. The court found a breach of natural justice as the reasons for transfer were not adequately communicated in the show cause notice. The court emphasized the necessity of providing specific reasons for transfers to enable effective responses from parties, ensuring procedural fairness and upholding principles of natural justice. The Commissioner was directed to consider the petitioner's response and make a decision in compliance with Section 127, emphasizing due process and fairness in tax assessment procedures. Case-Laws Income Tax Mon, 06 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242598