2025 (1) TMI 1239

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..... 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 Principal Commissioner of Income-Tax, Mumbai-20 .....

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..... ntative, 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 the principles of natural justice. On this ground, .....

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..... n or before 28 February 2025. 10. The petitioner must cooperate with the PCIT and not seek adjournments or delay the proceedings. 11. All parties' contentions are left open because we have interfered with the impugned orders on the grounds of breach of natural justice. 12. The Rule is made absolute in the above terms without any cost order. All concerned to act on the authenticated copy of .....

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