https://www.taxtmi.com/caselaws?id=17680 The court ruled in favor of the petitioner, emphasizing the necessity of complying with procedural requirements under section 127 for transferring income-tax files, even in cases falling under Chapter XIV-B. The court directed the Commissioner of Income-tax to hear the petitioner and make a decision within four weeks, as the petitioner was not given an opportunity before the transfer. The court highlighted that issuing a notice under section 127 was crucial for the assessee to contest their connection to the search case, rejecting the argument that it was merely a formality. en-us Tue, 01 Apr 1997 00:00:00 +0530 Thu, 24 Sep 2009 11:28:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17680 The court ruled in favor of the petitioner, emphasizing the necessity of complying with procedural requirements under section 127 for transferring income-tax files, even in cases falling under Chapter XIV-B. The court directed the Commissioner of Income-tax to hear the petitioner and make a decision within four weeks, as the petitioner was not given an opportunity before the transfer. The court highlighted that issuing a notice under section 127 was crucial for the assessee to contest their connection to the search case, rejecting the argument that it was merely a formality. Case-Laws Income Tax Tue, 01 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17680