https://www.taxtmi.com/caselaws?id=337928 The Court dismissed the writ petition challenging the order under Section 127(2) of the Income Tax Act, 1961, which centralized the petitioner's case at Kanpur. The Court emphasized the importance of providing the assessee with prior notice and an opportunity to present their case before such orders are made. It highlighted the necessity for reasoned orders due to their significant consequences for the assessee. The Court found no merit in the petitioner's argument regarding the vagueness of the notice and upheld the order centralizing the case at Kanpur. en-us Mon, 21 Nov 2016 00:00:00 +0530 Fri, 20 Jan 2017 07:26:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337928 The Court dismissed the writ petition challenging the order under Section 127(2) of the Income Tax Act, 1961, which centralized the petitioner's case at Kanpur. The Court emphasized the importance of providing the assessee with prior notice and an opportunity to present their case before such orders are made. It highlighted the necessity for reasoned orders due to their significant consequences for the assessee. The Court found no merit in the petitioner's argument regarding the vagueness of the notice and upheld the order centralizing the case at Kanpur. Case-Laws Income Tax Mon, 21 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337928