Improper Case Transfer Without Section 127 Notice and Denial of Video Hearing Leads to Assessment Order Quashed

HC quashed the assessment order where the case was transferred from NFAC to ACIT Cent-1, Rajkot without proper notice under s.127. The petitioner was not informed about the transfer except through a mention in the show-cause notice, and was denied personal hearing through video conferencing. The court rejected the respondent's contention that video conferencing was unavailable after transfer to Central Circle, finding this violated principles of natural justice. The matter was remanded to the AO for a fresh de-novo assessment after providing proper hearing opportunity to the petitioner. .....

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