https://www.taxtmi.com/caselaws?id=762929 Calcutta HC allowed the writ petition challenging transfer of assessment records under Section 127(2) of Income Tax Act, 1961. The transfer order from Pr. CIT Kolkata-5 to Assistant Commissioner, Dhanbad was held procedurally flawed. The court found violations of natural justice principles as petitioner's objections were ignored, no hearing was provided, and incriminating material was not disclosed. The transfer order lacked cogent reasons, contained vague justifications, and failed to demonstrate required agreement between jurisdictional Principal Commissioners. The statutory mandate for proper application of mind was not fulfilled, rendering the transfer order invalid. en-us Wed, 04 Dec 2024 00:00:00 +0530 Tue, 10 Dec 2024 08:58:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762929 Calcutta HC allowed the writ petition challenging transfer of assessment records under Section 127(2) of Income Tax Act, 1961. The transfer order from Pr. CIT Kolkata-5 to Assistant Commissioner, Dhanbad was held procedurally flawed. The court found violations of natural justice principles as petitioner's objections were ignored, no hearing was provided, and incriminating material was not disclosed. The transfer order lacked cogent reasons, contained vague justifications, and failed to demonstrate required agreement between jurisdictional Principal Commissioners. The statutory mandate for proper application of mind was not fulfilled, rendering the transfer order invalid. Case-Laws Income Tax Wed, 04 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762929