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2013 (7) TMI 263 - KARNATAKA HIGH COURTPower to transfer a case u/s 127 - Violation of principle of natural justice - Relevant material not provided to petitioner before transferring petitioner's case - Held that:- if there is a power to decide and determine to the prejudice of a person, duty to act judicially is implicit in the exercise of such power. If the essentials of justice be ignored and an order to the prejudice of a person is made, the order is a NULLITY. Natural justice is another name for commonsense justice. Rules of natural justice are not codified cannons. But they are principles ingrained into the conscience of man - Respondent, without furnishing relevant material along with the notice Annexure 'G', which might throw light upon the matter in question, sought to obtain objection from the petitioner assessee in the absence of material and information, which a properly informed decision requires, in short, passed the order Annexure 'G' transferring the case of the petitioner for assessment to the State of Andhra Pradesh at Hyderabad by furnishing to the petitioner imperfect knowledge - The extreme impropriety of such a course could not be made too plain. - matter remanded back for fresh decision in accordance with law - Decided in favor of assessee.
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