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Income Tax - Highlights / Catch Notes

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Transfer of case u/s 127 - Denial of natural justice - non ...


Court Invalidates Transfer Order Due to Lack of Hearing Opportunity u/s 127; Proceedings to Resume Pre-Transfer.

January 6, 2023

Case Laws     Income Tax     HC

Transfer of case u/s 127 - Denial of natural justice - non providing any opportunity of hearing - t the impugned transfer order and the notices as a consequence thereof, do not stand to scrutiny and hence, the same are declared invalid and set aside. - The respondents are permitted to resume the proceedings from the stage former to the transfer order, was passed. - HC

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