https://www.taxtmi.com/caselaws?id=22812 The court quashed the order of transfer of the taxpayer's case, emphasizing the need for specific reasons and a reasonable opportunity for the taxpayer to be heard under section 127(2) of the Income-tax Act, 1961. The court highlighted the importance of disclosing intelligible reasons for transfers to enable effective challenge by the taxpayer, emphasizing procedural safeguards and the communication of reasons as crucial aspects of natural justice. The Commissioner was directed to proceed with the transfer afresh in compliance with the legal principles outlined in the judgment, rejecting arguments that non-communication of reasons did not prejudice the taxpayer. en-us Wed, 20 Mar 1991 00:00:00 +0530 Mon, 14 Dec 2009 12:36:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22812 The court quashed the order of transfer of the taxpayer's case, emphasizing the need for specific reasons and a reasonable opportunity for the taxpayer to be heard under section 127(2) of the Income-tax Act, 1961. The court highlighted the importance of disclosing intelligible reasons for transfers to enable effective challenge by the taxpayer, emphasizing procedural safeguards and the communication of reasons as crucial aspects of natural justice. The Commissioner was directed to proceed with the transfer afresh in compliance with the legal principles outlined in the judgment, rejecting arguments that non-communication of reasons did not prejudice the taxpayer. Case-Laws Income Tax Wed, 20 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22812