https://www.taxtmi.com/caselaws?id=338124 The court upheld the transfer of jurisdiction under Section 127 of the Income Tax Act, 1961, from Rourkela to Sambalpur, finding it to be an administrative decision due to departmental restructuring. Despite the initial lack of opportunity to be heard, the court determined that subsequent actions rectified this issue, and the transfer orders were deemed legal. The court dismissed the writ petitions, noting that the authorities had addressed the petitioners' concerns and provided avenues to alleviate any inconvenience resulting from the transfer. en-us Fri, 02 Dec 2016 00:00:00 +0530 Tue, 01 Aug 2017 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338124 The court upheld the transfer of jurisdiction under Section 127 of the Income Tax Act, 1961, from Rourkela to Sambalpur, finding it to be an administrative decision due to departmental restructuring. Despite the initial lack of opportunity to be heard, the court determined that subsequent actions rectified this issue, and the transfer orders were deemed legal. The court dismissed the writ petitions, noting that the authorities had addressed the petitioners' concerns and provided avenues to alleviate any inconvenience resulting from the transfer. Case-Laws Income Tax Fri, 02 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338124