2023 (4) TMI 749

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....pearing 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 providing any material to the petitioner on the basis of which such decision of transferring the file o....

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....ortunity of personal hearing was provided to the petitioner though in this case a showcause- 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 view of non-providing of any materials for taking such action of transfer against the petitioner. Mr....