https://www.taxtmi.com/caselaws?id=246885 The court allowed the petitioner's challenge against the order transferring jurisdiction from Mumbai to Hyderabad under section 127 of the Income Tax Act, 1961. The court held that the transfer decision breached principles of natural justice as the petitioner was not given a personal hearing and was not provided with the opportunity to respond adequately. The court emphasized the importance of providing reasons for transfer and granting the assessee a fair hearing. Since the authorities did not rely on the Memorandum of Understanding (MOU) earlier and failed to provide it to the petitioner, the court ruled in favor of the petitioner, making the rule absolute without costs. en-us Fri, 14 Mar 2014 00:00:00 +0530 Tue, 12 May 2015 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246885 The court allowed the petitioner's challenge against the order transferring jurisdiction from Mumbai to Hyderabad under section 127 of the Income Tax Act, 1961. The court held that the transfer decision breached principles of natural justice as the petitioner was not given a personal hearing and was not provided with the opportunity to respond adequately. The court emphasized the importance of providing reasons for transfer and granting the assessee a fair hearing. Since the authorities did not rely on the Memorandum of Understanding (MOU) earlier and failed to provide it to the petitioner, the court ruled in favor of the petitioner, making the rule absolute without costs. Case-Laws Income Tax Fri, 14 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246885