https://www.taxtmi.com/highlights?id=66234 Transfer of case u/s 127 - the assessee did not file any reply against the proposed centralisation under section 127 of the Act. It also became undisputed that the petitioner has not been given any opportunity of hearing. Drawing of conclusion by the authorities that the assessee had no objection on such proposed transfer, not only violated the basic principle of natural justice which are incorporated in section 127 itself - HC en-us Fri, 28 Oct 2022 15:50:56 +0530 Fri, 28 Oct 2022 15:50:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=66234 Transfer of case u/s 127 - the assessee did not file any reply against the proposed centralisation under section 127 of the Act. It also became undisputed that the petitioner has not been given any opportunity of hearing. Drawing of conclusion by the authorities that the assessee had no objection on such proposed transfer, not only violated the basic principle of natural justice which are incorporated in section 127 itself - HC Highlights Income Tax Fri, 28 Oct 2022 15:50:56 +0530 https://www.taxtmi.com/highlights?id=66234