https://www.taxtmi.com/caselaws?id=793301 Transfer of an assessee's file under Section 127 and revision under Section 263 were found unsustainable where the proceedings were completed in undue haste during the COVID period and without a fair, reasonable opportunity of hearing. The record showed issuance of show cause notices and objections, but the inconsistent hearing dates, short time span, and pandemic restrictions indicated breach of natural justice. Both orders were set aside, while the authorities were left free to initiate fresh proceedings in accordance with law. en-us Tue, 09 Jun 2026 00:00:00 +0530 Fri, 12 Jun 2026 08:45:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793301 Transfer of an assessee's file under Section 127 and revision under Section 263 were found unsustainable where the proceedings were completed in undue haste during the COVID period and without a fair, reasonable opportunity of hearing. The record showed issuance of show cause notices and objections, but the inconsistent hearing dates, short time span, and pandemic restrictions indicated breach of natural justice. Both orders were set aside, while the authorities were left free to initiate fresh proceedings in accordance with law. Case-Laws Income Tax Tue, 09 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793301