2021 (12) TMI 107

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....sh Kumar for Respondents. Mr. M. J. Babu, Principal Commissioner of Income Tax-27, Navi Mumbai, present.   P. C. :- 1. Heard both sides. 2. The Petition is challenging an order dated 10/08/2021 passed by CCIT, Mumbai-27, under Section 127 of the Income Tax Act. 1961 (hereinafter referred to as 'the Act') transferring the case of Petitioner for centralising Petitioner's....

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....l.CMM. 5. By a notice dated 07/04/2021 issued under Section 127(2), Respondent No.1 called upon Petitioner to show cause as to why Petitioner's case should not be transferred to Bengaluru for completing the assessment proceedings. Petitioner filed a reply dated 09/04/2021 showing show cause notice as to why his case should not be transferred. Petitioner's objections were rejected and th....

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.... case is to be transferred may, after giving the Assessee a reasonable opportunity of being heard in the matter, wherever it is possible to do so, and after recording his reasons for doing so, pass the order. It is true in this case Petitioner was given a show-cause notice and the personal hearing was granted before passing the order impugned but the reasons recorded in the order are certainly sub....