2002 (12) TMI 55

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..... fter a speaking order considering the objections raised is to be passed. Besides, such an order has to be communicated to the assessee concerned disclosing the reasons for the transfer. - Commissioner should grant a proper opportunity of hearing to the petitioner before taking a fresh decision whether her income-tax cases are required to be transferred - - - - - Dated:- 13-12-2002 - Judge(s) : .....

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..... i. It is pleaded that only by virtue of letter dated October 28, 2002, the petitioner had learnt about an order purportedly passed under section 127(2) of the Act by the Commissioner of Income-tax, Delhi-VII on October 15, 2002, allegedly transferring her case to Kolkata. It is asserted that the petitioner was not granted any opportunity of being heard, if such an order was in fact passed. When .....

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..... 281, still hold the field, irrespective of the fact whether the case falls under sub-section (1) or (2) of section 127 of the Act. Therefore, before transferring the case of an assessee, a notice, containing reasons for the proposed transfer should be given to the assessee concerned ; an opportunity of hearing should be granted and there after a speaking order considering the objections raised is .....

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