https://www.taxtmi.com/highlights?id=67938 Transfer of Case / jurisdiction passed u/s 127 - since no reasons have been recorded by the authority for dispensing with the opportunity of being heard, we find that there are no such reasons to do so. Therefore, the authority is bound to issue notice to the appellant and afford them a reasonable opportunity of being heard before a decision is taken. - HC en-us Fri, 27 Jan 2023 08:34:54 +0530 Fri, 27 Jan 2023 08:34:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67938 Transfer of Case / jurisdiction passed u/s 127 - since no reasons have been recorded by the authority for dispensing with the opportunity of being heard, we find that there are no such reasons to do so. Therefore, the authority is bound to issue notice to the appellant and afford them a reasonable opportunity of being heard before a decision is taken. - HC Highlights Income Tax Fri, 27 Jan 2023 08:34:54 +0530 https://www.taxtmi.com/highlights?id=67938