https://www.taxtmi.com/caselaws?id=26894 The court ruled in favor of the petitioner in a case concerning the transfer of income-tax cases from Ujjain to Gwalior without proper communication of reasons and violation of principles of natural justice. The court held that non-communication of reasons invalidated the transfer order, quashing it and ruling that the Gwalior Income-tax Officer had no jurisdiction. Additionally, the court emphasized the necessity of providing a reasonable opportunity for the assessee to be heard before a transfer. As a result, the transfer was deemed invalid, and the Gwalior Income-tax Officer was found to lack jurisdiction over the cases. en-us Fri, 09 Nov 1984 00:00:00 +0530 Tue, 09 Feb 2010 11:53:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26894 The court ruled in favor of the petitioner in a case concerning the transfer of income-tax cases from Ujjain to Gwalior without proper communication of reasons and violation of principles of natural justice. The court held that non-communication of reasons invalidated the transfer order, quashing it and ruling that the Gwalior Income-tax Officer had no jurisdiction. Additionally, the court emphasized the necessity of providing a reasonable opportunity for the assessee to be heard before a transfer. As a result, the transfer was deemed invalid, and the Gwalior Income-tax Officer was found to lack jurisdiction over the cases. Case-Laws Income Tax Fri, 09 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26894