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2023 (6) TMI 357

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..... has been taken and without giving any opportunity of personal hearing in spite of his representation - HELD 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 .....

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..... sfy the respondent authority concerned, in course of personal hearing, in that event the respondent authority concerned shall revoke its order of transfer u/s 127 of the Income Tax Act, 1961. - WPA 7603 OF 2023 - - - Dated:- 1-5-2023 - Md. Nizamuddin , J. Mr. Avra Mazumder, Ms. Alisha Das, Mr. Suman Bhowmik, Mr. Samrat Das for the petitioner Mr. Tilak Mitra for the respondents .....

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..... bruary, 2023, in MAT 141 of 2023 with I.A. No. CAN 1 of 2023 I.A. No. CAN 2 of 2023 in the case of Nouvelle Advisory Services Private Limited Vs. Assistant Commissioner of Income Tax, Circle 13(1), Kolkata Ors., reported in 2023(2) TMI 866-CALCUTTA HIGH COURT. Considering the facts and circumstances of this case as appears from record and submission of the parties I find that neither the mate .....

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..... r was provided to him. He further submits that the effect has already been given to the impugned order of transfer dated 24th August, 2022. Considering the facts and circumstances of the case and the decision of the Hon ble Division Bench of this Court in the case of Nouvelle Advisory Services Private Limited (supra), this writ petition is disposed of by directing the respondent authority conce .....

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