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2014 (1) TMI 1236 - HC - Income TaxValidity of order passed u/s 127(2) - Held that:- The power to transfer proceedings from one place to another under Section 127 of the Act cannot be exercised arbitrarily - Neither any notice was issued to the Petitioner nor was any personal hearing was granted to the Petitioner before passing the impugned order of transfer - Decision in Shikshan Prasarak Mandali vs. CIT [2013 (3) TMI 153 - BOMBAY HIGH COURT] followed - Giving of notice of the proposed transfer and hearing before passing any order of transfer under section 127 of the Act is necessary otherwise it is in breach of audi alteram partem rule - The notice should also give reasons of the proposed transfer - In the case of assessee order passed was in breach of natural justice i.e. not giving of notice, not giving a personal hearing and passing the order without reasons - Decided in fvaour of petitioner.
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