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2014 (4) TMI 854 - HC - Income TaxOrder u/s 127 – Validity of the transfer of the case to different jurisdiction – Opportunity of being heard - Held that:- The assesseee had filed an affidavit - The affidavit was forwarded under cover of the assessee’s Chartered Accountant's letter - The MOU referred to in the order was between the assessee and one Gill for the sale of the assessee's property - There is not even an attempt to explain the relevance or significance of the MOU - He was faced with it for the first time only in the order - The reasons in support of the order were not mentioned in the show cause notice - The assessee ever had an opportunity of responding to the MOU – assessee rightly contended that the impugned order is clearly in breach of the principles of natural justice, contrary to the provisions of section 127 and the judgments of Shikshana Prasaraka Mandali Sharda Sabhagruha Versus The Commissioner of Income Tax ] (Central) and others [2013 (3) TMI 153 - BOMBAY HIGH COURT] - the entire proceeding transferring the case from Pune to Mumbai is in breach of principles of natural justice – Decided in favour of Assessee.
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