https://www.taxtmi.com/caselaws?id=23062 The court declared the transfer order of the petitioner's file from Bombay to Vishakhapatnam by the Assistant Commissioner of Income-tax invalid due to non-compliance with Section 127 of the Income-tax Act, 1961. The court emphasized the necessity of providing a reasonable opportunity to be heard and communicating reasons for the transfer. The lack of reasons communicated for the transfer rendered the order invalid, leading to its quashing. The court dismissed the objection regarding the appropriate jurisdiction for filing the writ petition, allowing the petition and leaving room for further action by the competent authority in accordance with the law. en-us Thu, 15 Nov 1990 00:00:00 +0530 Wed, 16 Dec 2009 13:51:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23062 The court declared the transfer order of the petitioner's file from Bombay to Vishakhapatnam by the Assistant Commissioner of Income-tax invalid due to non-compliance with Section 127 of the Income-tax Act, 1961. The court emphasized the necessity of providing a reasonable opportunity to be heard and communicating reasons for the transfer. The lack of reasons communicated for the transfer rendered the order invalid, leading to its quashing. The court dismissed the objection regarding the appropriate jurisdiction for filing the writ petition, allowing the petition and leaving room for further action by the competent authority in accordance with the law. Case-Laws Income Tax Thu, 15 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23062