https://www.taxtmi.com/caselaws?id=34057 The court set aside an order transferring a file from Kolkata to Ranchi under section 127 of the Income-tax Act, 1961, due to the lack of a hearing opportunity for the petitioner. The court emphasized the importance of providing a reasonable opportunity for the assessee to be heard before such transfers, in line with principles of natural justice and statutory provisions. The decision underscores the significance of procedural fairness and adherence to legal requirements in administrative actions under tax laws, directing a fresh proceeding with a hearing opportunity for the petitioner. en-us Thu, 20 Nov 2008 00:00:00 +0530 Thu, 09 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34057 The court set aside an order transferring a file from Kolkata to Ranchi under section 127 of the Income-tax Act, 1961, due to the lack of a hearing opportunity for the petitioner. The court emphasized the importance of providing a reasonable opportunity for the assessee to be heard before such transfers, in line with principles of natural justice and statutory provisions. The decision underscores the significance of procedural fairness and adherence to legal requirements in administrative actions under tax laws, directing a fresh proceeding with a hearing opportunity for the petitioner. Case-Laws Income Tax Thu, 20 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34057