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2025 (1) TMI 1239

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....For the Respondents: Mr Akhileshwar Sharma,. PC:- (PER M.S. SONAK, J.) 1. Not on board. Upon mentioning taken on board. 2. Heard learned counsel for the parties. 3. Rule. The Rule is made returnable immediately at the request of and with the consent of learned counsel for the parties. 4. The petitioner challenges the orders dated 04 August 2023 and 01 September 2023 made by the Prin....

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....erred. The cause shown by the petitioner was tentative, and the petitioner was not apprised of the proposed reasons for the transfer. Even the response/comments from ADIT (Investigation), Kochi, were made known to the petitioner through the impugned order dated 01 September 2023. 7. In our judgment, this does appear to be a case of denial of fair opportunity and, consequently, a violation of th....