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    <title>2025 (1) TMI 1505 - CALCUTTA HIGH COURT</title>
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    <description>The HC quashed a transfer order issued under section 127(2) finding it procedurally flawed and violative of natural justice principles. The court held that the revenue authority failed to provide adequate hearing opportunity, did not disclose incriminating material despite petitioner&#039;s request, and scheduled hearing during Durga Puja holidays without accommodation for rescheduling. The transfer order lacked documented concurrence between jurisdictional Principal Commissioners as mandated, contained vague allegations without credible evidence, and failed to address specific objections raised by the petitioner, rendering it arbitrary and legally unsustainable.</description>
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    <pubDate>Wed, 29 Jan 2025 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=765440</link>
      <description>The HC quashed a transfer order issued under section 127(2) finding it procedurally flawed and violative of natural justice principles. The court held that the revenue authority failed to provide adequate hearing opportunity, did not disclose incriminating material despite petitioner&#039;s request, and scheduled hearing during Durga Puja holidays without accommodation for rescheduling. The transfer order lacked documented concurrence between jurisdictional Principal Commissioners as mandated, contained vague allegations without credible evidence, and failed to address specific objections raised by the petitioner, rendering it arbitrary and legally unsustainable.</description>
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      <pubDate>Wed, 29 Jan 2025 00:00:00 +0530</pubDate>
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