Court Invalidates Transfer Order for Breaching Natural Justice in Income Tax Case; Lack of Fair Hearing and Justification Cited.

The High Court granted the writ petition, determining that the transfer order under Section 127(2) of the Income Tax Act, 1961, was procedurally flawed. The Principal Commissioner of Income Tax, Kolkata-5, did not follow natural justice principles by failing to provide the Petitioner an opportunity to be heard and not disclosing incriminating material despite objections. The order lacked valid reasons for the transfer, citing vague and unsupported justifications. The respondents did not show compliance with the agreement requirement between jurisdictional Principal Commissioners, and the need for coordinated investigation was unsubstantiated by credible evidence. .....

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