https://www.taxtmi.com/caselaws?id=795849 Section 127 of the Income-tax Act requires a reasonable opportunity of hearing before transferring a case between income-tax jurisdictions where such opportunity is possible. The assessee requested time beyond 16 January 2023 to file a detailed representation through a Chartered Accountant, but the transfer order was issued on 12 January 2023 without considering that request. The transfer order was therefore invalid for breach of the hearing requirement and was set aside for fresh determination after affording the assessee an opportunity to be heard. en-us Fri, 24 Jul 2026 00:00:00 +0530 Tue, 28 Jul 2026 08:30:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795849 Section 127 of the Income-tax Act requires a reasonable opportunity of hearing before transferring a case between income-tax jurisdictions where such opportunity is possible. The assessee requested time beyond 16 January 2023 to file a detailed representation through a Chartered Accountant, but the transfer order was issued on 12 January 2023 without considering that request. The transfer order was therefore invalid for breach of the hearing requirement and was set aside for fresh determination after affording the assessee an opportunity to be heard. Case-Laws Income Tax Fri, 24 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795849