https://www.taxtmi.com/caselaws?id=16780 The court ruled in favor of the petitioner, a partnership firm engaged in tea export, in a case challenging the transfer of its file from Chennai to New Delhi under section 127 of the Income-tax Act. The court held that the transfer order lacked reasons, did not provide a hearing, ignored objections, and failed to communicate reasons for the transfer, violating principles of natural justice. The court quashed the transfer order, emphasizing the necessity of complying with section 127 requirements and directing the respondents to pass fresh orders in accordance with the law. en-us Thu, 11 Sep 1997 00:00:00 +0530 Sat, 12 Sep 2009 12:06:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16780 The court ruled in favor of the petitioner, a partnership firm engaged in tea export, in a case challenging the transfer of its file from Chennai to New Delhi under section 127 of the Income-tax Act. The court held that the transfer order lacked reasons, did not provide a hearing, ignored objections, and failed to communicate reasons for the transfer, violating principles of natural justice. The court quashed the transfer order, emphasizing the necessity of complying with section 127 requirements and directing the respondents to pass fresh orders in accordance with the law. Case-Laws Income Tax Thu, 11 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16780