https://www.taxtmi.com/caselaws?id=34343 The court allowed the writ petition, setting aside the transfer order under section 127 of the Income-tax Act, 1961, as it was made without providing the assessee a reasonable opportunity of hearing. The court emphasized that transfers should be based on legal provisions, not administrative convenience, and noted that the initial transfer lacked proper reasons. The respondents were directed to transfer the files back to Kolkata, with no costs awarded. An urgent certified copy of the order was to be provided to the parties for compliance. en-us Thu, 12 Mar 2009 00:00:00 +0530 Wed, 19 Aug 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34343 The court allowed the writ petition, setting aside the transfer order under section 127 of the Income-tax Act, 1961, as it was made without providing the assessee a reasonable opportunity of hearing. The court emphasized that transfers should be based on legal provisions, not administrative convenience, and noted that the initial transfer lacked proper reasons. The respondents were directed to transfer the files back to Kolkata, with no costs awarded. An urgent certified copy of the order was to be provided to the parties for compliance. Case-Laws Income Tax Thu, 12 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34343