https://www.taxtmi.com/caselaws?id=249734 The High Court held that the order transferring jurisdiction under Section 127 of the Income Tax Act was invalid as it was done without providing notice or opportunity to the assessee. The Court quashed the transfer order from Ghaziabad to New Delhi. Consequently, the notice issued under Section 147 for the assessment year 2003-04 was also deemed invalid since it was based on the quashed transfer order. The Court emphasized the importance of complying with principles of natural justice in such transfers and ruled in favor of the petitioner, allowing the writ petition. en-us Mon, 07 Jul 2014 00:00:00 +0530 Tue, 22 Jul 2014 17:11:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249734 The High Court held that the order transferring jurisdiction under Section 127 of the Income Tax Act was invalid as it was done without providing notice or opportunity to the assessee. The Court quashed the transfer order from Ghaziabad to New Delhi. Consequently, the notice issued under Section 147 for the assessment year 2003-04 was also deemed invalid since it was based on the quashed transfer order. The Court emphasized the importance of complying with principles of natural justice in such transfers and ruled in favor of the petitioner, allowing the writ petition. Case-Laws Income Tax Mon, 07 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249734