https://www.taxtmi.com/caselaws?id=194685 The Court partially set aside the transfer order, excluding assessment proceedings for A.Y. 2010-11, directing the revenue to provide the assessee with a hearing opportunity before transferring the case. Despite the petitioner's objections to the subsequent transfer order, the Court found no merit in their contentions, emphasizing the non-arbitrary nature of transfer decisions under Section 127 of the Income-tax Act. Consequently, the Court dismissed the petition, stating there was no valid reason to entertain it, and no costs were awarded. en-us Mon, 07 Oct 2013 00:00:00 +0530 Wed, 08 Apr 2026 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194685 The Court partially set aside the transfer order, excluding assessment proceedings for A.Y. 2010-11, directing the revenue to provide the assessee with a hearing opportunity before transferring the case. Despite the petitioner's objections to the subsequent transfer order, the Court found no merit in their contentions, emphasizing the non-arbitrary nature of transfer decisions under Section 127 of the Income-tax Act. Consequently, the Court dismissed the petition, stating there was no valid reason to entertain it, and no costs were awarded. Case-Laws Income Tax Mon, 07 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194685