https://www.taxtmi.com/caselaws?id=11961 A transfer of an income-tax case under section 127 of the Income-tax Act cannot be sustained without prior notice, disclosure of reasons, an opportunity to object and a speaking order. The Delhi HC noted the assessee's objection that no such opportunity had been given before the purported transfer from New Delhi to Kolkata, and, in view of the Revenue's instruction to afford a fresh hearing, declined to examine the challenge further. The Commissioner was directed to grant a proper hearing before any fresh transfer decision, no further proceedings were to continue meanwhile before the Kolkata assessing authority, and the earlier transfer order was treated as revoked. en-us Fri, 13 Dec 2002 00:00:00 +0530 Sun, 14 Feb 2010 10:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11961 A transfer of an income-tax case under section 127 of the Income-tax Act cannot be sustained without prior notice, disclosure of reasons, an opportunity to object and a speaking order. The Delhi HC noted the assessee's objection that no such opportunity had been given before the purported transfer from New Delhi to Kolkata, and, in view of the Revenue's instruction to afford a fresh hearing, declined to examine the challenge further. The Commissioner was directed to grant a proper hearing before any fresh transfer decision, no further proceedings were to continue meanwhile before the Kolkata assessing authority, and the earlier transfer order was treated as revoked. Case-Laws Income Tax Fri, 13 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11961