https://www.taxtmi.com/caselaws?id=28395 Transfer of income-tax cases under section 127 was upheld because the assessees were given a fair opportunity of hearing, adjournments were granted, objections were considered, and reasons were communicated in the transfer order. The Court held that the natural justice challenge failed as the statutory requirements of hearing and communication of reasons were satisfied. It further found that the order was supported by relevant material, including interconnected search cases, alleged concealment of income, and business links justifying centralised investigation, and was neither mechanical nor based on irrelevant considerations. Prior transfer by the Commissioner did not exclude the Board's independent power. en-us Fri, 27 Aug 1982 00:00:00 +0530 Thu, 12 Jan 2017 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28395 Transfer of income-tax cases under section 127 was upheld because the assessees were given a fair opportunity of hearing, adjournments were granted, objections were considered, and reasons were communicated in the transfer order. The Court held that the natural justice challenge failed as the statutory requirements of hearing and communication of reasons were satisfied. It further found that the order was supported by relevant material, including interconnected search cases, alleged concealment of income, and business links justifying centralised investigation, and was neither mechanical nor based on irrelevant considerations. Prior transfer by the Commissioner did not exclude the Board's independent power. Case-Laws Income Tax Fri, 27 Aug 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28395