https://www.taxtmi.com/caselaws?id=429906 The court found the transfer of the case under Section 127 of the Income Tax Act from Mumbai to Guntur to be without jurisdiction, as the petitioner was not provided a reasonable opportunity to be heard. Additionally, the initiation of scrutiny proceedings by Respondent No.1 under Section 153C was deemed to be in violation of the prescribed procedure. Consequently, the assessment orders were declared invalid, and the writ petition was allowed. The court set aside the impugned orders and granted liberty to the authorities to recommence proceedings in compliance with the law, with no costs awarded. en-us Fri, 21 Oct 2022 00:00:00 +0530 Thu, 06 Feb 2025 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429906 The court found the transfer of the case under Section 127 of the Income Tax Act from Mumbai to Guntur to be without jurisdiction, as the petitioner was not provided a reasonable opportunity to be heard. Additionally, the initiation of scrutiny proceedings by Respondent No.1 under Section 153C was deemed to be in violation of the prescribed procedure. Consequently, the assessment orders were declared invalid, and the writ petition was allowed. The court set aside the impugned orders and granted liberty to the authorities to recommence proceedings in compliance with the law, with no costs awarded. Case-Laws Income Tax Fri, 21 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429906