https://www.taxtmi.com/caselaws?id=775528 The HC upheld the transfer of the assessment proceedings from Hyderabad to Delhi under Section 127, finding no violation of procedural requirements. The court held that Section 127(1) mandates only a reasonable opportunity of hearing, not necessarily a personal hearing, which was duly provided. The transfer proposal by the Chief Commissioner and acceptance by the Principal Commissioner satisfied the statutory requirements despite the difference in rank. The transfer was justified based on incriminating materials discovered during search and seizure operations in Delhi, necessitating coordinated investigation and administrative convenience. The petitioners' objections were dismissed, and no interference with the transfer order was warranted. en-us Fri, 11 Jul 2025 00:00:00 +0530 Thu, 24 Jul 2025 14:27:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775528 The HC upheld the transfer of the assessment proceedings from Hyderabad to Delhi under Section 127, finding no violation of procedural requirements. The court held that Section 127(1) mandates only a reasonable opportunity of hearing, not necessarily a personal hearing, which was duly provided. The transfer proposal by the Chief Commissioner and acceptance by the Principal Commissioner satisfied the statutory requirements despite the difference in rank. The transfer was justified based on incriminating materials discovered during search and seizure operations in Delhi, necessitating coordinated investigation and administrative convenience. The petitioners' objections were dismissed, and no interference with the transfer order was warranted. Case-Laws Income Tax Fri, 11 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775528