https://www.taxtmi.com/caselaws?id=13289 The High Court of Calcutta allowed a writ petition challenging the transfer of a file from Kolkata to Mumbai under section 153C of the Income-tax Act, 1961 without providing an opportunity of hearing to the petitioners. The court found the transfer to be in violation of section 127 as no hearing was granted to the petitioners, following the principles of natural justice. The court set aside and quashed the transfer order, granting the Revenue the liberty to take action after issuing notice and providing a hearing to the petitioners. No costs were awarded, and parties were instructed to act on a xerox copy of the order. en-us Mon, 22 Jan 2007 00:00:00 +0530 Wed, 27 May 2009 18:34:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13289 The High Court of Calcutta allowed a writ petition challenging the transfer of a file from Kolkata to Mumbai under section 153C of the Income-tax Act, 1961 without providing an opportunity of hearing to the petitioners. The court found the transfer to be in violation of section 127 as no hearing was granted to the petitioners, following the principles of natural justice. The court set aside and quashed the transfer order, granting the Revenue the liberty to take action after issuing notice and providing a hearing to the petitioners. No costs were awarded, and parties were instructed to act on a xerox copy of the order. Case-Laws Income Tax Mon, 22 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13289