https://www.taxtmi.com/caselaws?id=17063 The Court held that the notification transferring assessment files from the 2nd respondent to the 3rd respondent was unsustainable due to procedural deficiencies. The 4th respondent was directed to reconsider petitioner's objections, ensuring a fair process with a personal hearing within two months. Further proceedings on the transfer were stayed pending the decision on objections. The judgment emphasized procedural fairness without delving into the case's merits. en-us Mon, 03 Nov 1997 00:00:00 +0530 Tue, 15 Sep 2009 10:15:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17063 The Court held that the notification transferring assessment files from the 2nd respondent to the 3rd respondent was unsustainable due to procedural deficiencies. The 4th respondent was directed to reconsider petitioner's objections, ensuring a fair process with a personal hearing within two months. Further proceedings on the transfer were stayed pending the decision on objections. The judgment emphasized procedural fairness without delving into the case's merits. Case-Laws Income Tax Mon, 03 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17063