https://www.taxtmi.com/caselaws?id=37571 The High Court of Rajasthan invalidated a transfer order of an income tax case involving M/s. R. S. Metal Industries due to lack of providing a reasonable opportunity for the assessee to be heard before the transfer, as required by section 127(1) of the Income Tax Act. The court held that the transfer order was illegal and void, emphasizing the importance of adhering to legal procedures and providing a fair opportunity for affected parties. The court set aside the transfer order, directing the Board to issue a fresh order following proper procedures to prevent prejudice and ensure justice in transferring income tax cases. en-us Mon, 02 Apr 1979 00:00:00 +0530 Tue, 30 Mar 2010 16:21:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37571 The High Court of Rajasthan invalidated a transfer order of an income tax case involving M/s. R. S. Metal Industries due to lack of providing a reasonable opportunity for the assessee to be heard before the transfer, as required by section 127(1) of the Income Tax Act. The court held that the transfer order was illegal and void, emphasizing the importance of adhering to legal procedures and providing a fair opportunity for affected parties. The court set aside the transfer order, directing the Board to issue a fresh order following proper procedures to prevent prejudice and ensure justice in transferring income tax cases. Case-Laws Income Tax Mon, 02 Apr 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37571