https://www.taxtmi.com/caselaws?id=754214 The Kerala HC dismissed a writ petition challenging the transfer of assessment proceedings from Sangli to Kozhikode under Section 127(2) of the IT Act. The petitioner contended the transfer order lacked mandatory notice, hearing, reasons, and Document Identification Number (DIN). The court found that proper notice was served through e-filing portal and registered email, giving the petitioner ten days to object. Since no reply was filed, the transfer order was validly passed. Regarding DIN requirement, the court noted the issue is pending before the SC. The court held valid reasons existed for transfer as the petitioner resided within Kozhikode jurisdiction and money was recovered there. en-us Thu, 21 Mar 2024 00:00:00 +0530 Tue, 18 Jun 2024 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754214 The Kerala HC dismissed a writ petition challenging the transfer of assessment proceedings from Sangli to Kozhikode under Section 127(2) of the IT Act. The petitioner contended the transfer order lacked mandatory notice, hearing, reasons, and Document Identification Number (DIN). The court found that proper notice was served through e-filing portal and registered email, giving the petitioner ten days to object. Since no reply was filed, the transfer order was validly passed. Regarding DIN requirement, the court noted the issue is pending before the SC. The court held valid reasons existed for transfer as the petitioner resided within Kozhikode jurisdiction and money was recovered there. Case-Laws Income Tax Thu, 21 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754214