https://www.taxtmi.com/caselaws?id=8211 The court found the order transferring cases from Indore to Bombay under section 127 of the Income-tax Act, 1961 to be invalid as it did not provide a reasonable opportunity of being heard and lacked recorded reasons for transfer. Emphasizing the quasi-judicial nature of such orders, the court quashed the transfer order, highlighting the importance of compliance with statutory provisions and principles of natural justice. The judgment stressed the need for specific reasons in transfer orders and upheld the petitioners' challenge, awarding costs to the petitioner. en-us Mon, 05 Oct 1970 00:00:00 +0530 Mon, 06 Apr 2009 09:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8211 The court found the order transferring cases from Indore to Bombay under section 127 of the Income-tax Act, 1961 to be invalid as it did not provide a reasonable opportunity of being heard and lacked recorded reasons for transfer. Emphasizing the quasi-judicial nature of such orders, the court quashed the transfer order, highlighting the importance of compliance with statutory provisions and principles of natural justice. The judgment stressed the need for specific reasons in transfer orders and upheld the petitioners' challenge, awarding costs to the petitioner. Case-Laws Income Tax Mon, 05 Oct 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8211