https://www.taxtmi.com/caselaws?id=250687 The court set aside the order transferring the assessee's account to a different jurisdiction under section 127(1) of the Income-tax Act, 1961, due to lack of a fair opportunity to be heard and failure to provide adequate reasons for the decision. The court emphasized the importance of reasons in such decisions and the need to establish a link between facts and conclusions. The order was deemed unacceptable as it relied on undisclosed material and lacked substantive reasons. The respondent authorities were directed to reconsider the transfer in accordance with the law, ensuring a fair opportunity and proper reasons are provided. en-us Wed, 16 Apr 2014 00:00:00 +0530 Fri, 22 Aug 2014 08:19:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250687 The court set aside the order transferring the assessee's account to a different jurisdiction under section 127(1) of the Income-tax Act, 1961, due to lack of a fair opportunity to be heard and failure to provide adequate reasons for the decision. The court emphasized the importance of reasons in such decisions and the need to establish a link between facts and conclusions. The order was deemed unacceptable as it relied on undisclosed material and lacked substantive reasons. The respondent authorities were directed to reconsider the transfer in accordance with the law, ensuring a fair opportunity and proper reasons are provided. Case-Laws Income Tax Wed, 16 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250687