https://www.taxtmi.com/caselaws?id=421618 Gujarat HC quashed transfer order under Section 127(2) for failure to issue show-cause notice and disclose reasons. Court held that effective hearing requires assessee to know grounds for proposed transfer and opportunity to rebut. Revenue's argument that administrative convenience excludes hearing requirement based on expressio unius est exclusio alterius maxim was rejected. Following Ajantha Industries precedent, court ruled non-communication of reasons renders transfer order bad. Transfer order dated 8th July 2021 and consequential assessment order dated 28th September 2021 were quashed as without jurisdiction. en-us Mon, 11 Apr 2022 00:00:00 +0530 Wed, 25 Jun 2025 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421618 Gujarat HC quashed transfer order under Section 127(2) for failure to issue show-cause notice and disclose reasons. Court held that effective hearing requires assessee to know grounds for proposed transfer and opportunity to rebut. Revenue's argument that administrative convenience excludes hearing requirement based on expressio unius est exclusio alterius maxim was rejected. Following Ajantha Industries precedent, court ruled non-communication of reasons renders transfer order bad. Transfer order dated 8th July 2021 and consequential assessment order dated 28th September 2021 were quashed as without jurisdiction. Case-Laws Income Tax Mon, 11 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421618