https://www.taxtmi.com/caselaws?id=429428 The court allowed the petition, setting aside the order transferring the assessment and remitting the case back to the competent authority. The petitioner's right to be heard was violated as the transfer decision was made without providing an opportunity for the petitioner to present objections. The court emphasized the importance of affording the assessee a chance to be heard as required by the law. The competent authority was directed to reevaluate the transfer while ensuring the petitioner's right to a fair hearing, with a deadline set for issuing necessary orders within four weeks. en-us Mon, 01 Aug 2022 00:00:00 +0530 Fri, 28 Oct 2022 09:16:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429428 The court allowed the petition, setting aside the order transferring the assessment and remitting the case back to the competent authority. The petitioner's right to be heard was violated as the transfer decision was made without providing an opportunity for the petitioner to present objections. The court emphasized the importance of affording the assessee a chance to be heard as required by the law. The competent authority was directed to reevaluate the transfer while ensuring the petitioner's right to a fair hearing, with a deadline set for issuing necessary orders within four weeks. Case-Laws Income Tax Mon, 01 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429428