High Court Quashes Tax Assessments for Lack of Proper Transfer Procedure and Opportunity to be Heard.

The High Court invalidated tax assessments conducted by the Income Tax Officer in Baddi due to non-compliance with Section 127, which mandates providing a reasonable opportunity for the assessee to be heard and recording reasons for jurisdiction transfer from the Income Tax Officer in New Delhi. The court set aside these assessments, allowing for new proceedings either by adhering to the correct transfer procedure or by continuing through the appropriate jurisdictional Income Tax Officer. .....

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