https://www.taxtmi.com/caselaws?id=243021 The court set aside the order transferring proceedings under Section 127(2) of the Income Tax Act from Mumbai to Bangalore due to lack of notice, absence of a personal hearing, and failure to provide reasons. Emphasizing the importance of procedural fairness and natural justice, the court allowed the Commissioner of Income Tax to issue a new order under Section 127, provided proper procedures are followed. The judgment underscored the need for transparency and adherence to legal principles in transferring cases, ensuring the rights of the assessee are respected. en-us Mon, 06 Jan 2014 00:00:00 +0530 Fri, 06 Jun 2014 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243021 The court set aside the order transferring proceedings under Section 127(2) of the Income Tax Act from Mumbai to Bangalore due to lack of notice, absence of a personal hearing, and failure to provide reasons. Emphasizing the importance of procedural fairness and natural justice, the court allowed the Commissioner of Income Tax to issue a new order under Section 127, provided proper procedures are followed. The judgment underscored the need for transparency and adherence to legal principles in transferring cases, ensuring the rights of the assessee are respected. Case-Laws Income Tax Mon, 06 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243021