https://www.taxtmi.com/caselaws?id=9753 The court ruled in favor of the petitioner, quashing the order transferring income-tax assessment proceedings from Delhi to Meerut due to lack of procedural safeguards. The court directed the petitioner to appear before the Commissioner to receive a show-cause notice and submit objections, allowing for a fresh order to be issued in compliance with the law. The judgment emphasized the importance of due process and providing the assessee with a fair opportunity to present objections before any transfer of proceedings. Each party was responsible for their own costs in the case. en-us Thu, 18 May 2006 00:00:00 +0530 Tue, 30 Jun 2009 14:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9753 The court ruled in favor of the petitioner, quashing the order transferring income-tax assessment proceedings from Delhi to Meerut due to lack of procedural safeguards. The court directed the petitioner to appear before the Commissioner to receive a show-cause notice and submit objections, allowing for a fresh order to be issued in compliance with the law. The judgment emphasized the importance of due process and providing the assessee with a fair opportunity to present objections before any transfer of proceedings. Each party was responsible for their own costs in the case. Case-Laws Income Tax Thu, 18 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9753