https://www.taxtmi.com/caselaws?id=412994 The court deemed the transfer of the income tax case under Section 127 of the Income Tax Act, 1961 from Kolkata to Delhi as illegal, invalid, and unsustainable due to lack of opportunity for hearing and failure to consider objections. The court ordered the immediate return of the case to Kolkata, emphasizing that proper procedures must be followed in any future transfer attempts by the Income Tax Authority. The writ petition was allowed without the need for counter-affidavits, as the respondent did not provide additional arguments beyond existing documentation. en-us Mon, 27 Sep 2021 00:00:00 +0530 Mon, 08 May 2023 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412994 The court deemed the transfer of the income tax case under Section 127 of the Income Tax Act, 1961 from Kolkata to Delhi as illegal, invalid, and unsustainable due to lack of opportunity for hearing and failure to consider objections. The court ordered the immediate return of the case to Kolkata, emphasizing that proper procedures must be followed in any future transfer attempts by the Income Tax Authority. The writ petition was allowed without the need for counter-affidavits, as the respondent did not provide additional arguments beyond existing documentation. Case-Laws Income Tax Mon, 27 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412994