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2002 (12) TMI 55 - HC - Income TaxTransfer of Cases - opportunity of hearing - Before transferring the case of an assessee, a notice, containing reasons for the proposed transfer should be given to the assessee concerned ; an opportunity of hearing should be granted and there after a speaking order considering the objections raised is to be passed. Besides, such an order has to be communicated to the assessee concerned disclosing the reasons for the transfer. - Commissioner should grant a proper opportunity of hearing to the petitioner before taking a fresh decision whether her income-tax cases are required to be transferred
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