https://www.taxtmi.com/caselaws?id=432476 The High Court considered a writ petition challenging the transfer of an assessment file without providing an opportunity for a hearing. The petitioner argued that under Section 127(1) of the Income Tax Act, a case can only be transferred without a hearing if specific reasons are recorded. The Court emphasized the importance of natural justice principles in tax assessments, ruling that the transfer order and subsequent notices were invalid. The Court directed the proceedings to resume from before the transfer order, stressing the need for a hearing before any future transfers. The writ petition was allowed in favor of the petitioner without costs, with proceedings to be concluded within three months. en-us Wed, 20 Jul 2022 00:00:00 +0530 Thu, 05 Jan 2023 09:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432476 The High Court considered a writ petition challenging the transfer of an assessment file without providing an opportunity for a hearing. The petitioner argued that under Section 127(1) of the Income Tax Act, a case can only be transferred without a hearing if specific reasons are recorded. The Court emphasized the importance of natural justice principles in tax assessments, ruling that the transfer order and subsequent notices were invalid. The Court directed the proceedings to resume from before the transfer order, stressing the need for a hearing before any future transfers. The writ petition was allowed in favor of the petitioner without costs, with proceedings to be concluded within three months. Case-Laws Income Tax Wed, 20 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432476