https://www.taxtmi.com/caselaws?id=393826 The court set aside and quashed the orders transferring assessment jurisdiction from Mumbai to Kochi under the Income Tax Act due to non-compliance with procedural requirements. The court found that the petitioner was not given a reasonable opportunity to be heard, and there was no agreement between designated higher authorities for the transfer. The Central Board of Direct Taxes was permitted to take action as necessary under Section 127(2)(b), and all consequential actions based on the quashed orders were interfered with. The petitions were allowed without expressing any opinion on the merits, leaving all contentions open for future consideration. en-us Fri, 13 Mar 2020 00:00:00 +0530 Mon, 09 Nov 2020 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393826 The court set aside and quashed the orders transferring assessment jurisdiction from Mumbai to Kochi under the Income Tax Act due to non-compliance with procedural requirements. The court found that the petitioner was not given a reasonable opportunity to be heard, and there was no agreement between designated higher authorities for the transfer. The Central Board of Direct Taxes was permitted to take action as necessary under Section 127(2)(b), and all consequential actions based on the quashed orders were interfered with. The petitions were allowed without expressing any opinion on the merits, leaving all contentions open for future consideration. Case-Laws Income Tax Fri, 13 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393826