2023 (3) TMI 784

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.... Respondents : Mr. Vipul Kundalia, Mr. Prithu Dudhoria ORDER Heard learned Advocates appearing for the parties. Petitioner has filed this writ petition challenging the impugned order dated 29th November, 2022, under Section 127 of the Income Tax Act, 1961 transferring the Income Tax File of the petitioner from Kolkata to Lucknow on the ground that the same has been passed without providin....

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....ubmission of the parties I find that neither the materials as asked for by the petitioner nor opportunity of personal hearing was provided to the petitioner though in this case a show-cause- notice was issued to the petitioner to file objection to the impugned action of transfer of the petitioner's file but it is the case of the petitioner that he is not able to file any effective objection in vie....

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....sposed of by directing the respondent authority concerned to provide relevant documents to the petitioner indicating the basis for taking such order of transfer of the petitioner's file and to provide opportunity to file further objection, if such material is supplied and also to give opportunity of personal hearing to the petitioner, within eight weeks from the date of communication of this order....