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2002 (1) TMI 11 - HC - Income TaxTransfer of case – opportunity of hearing - A common orderpassed by the Commissioner of Income-tax, in exercise of powers under section 127 transferring the cases of the four petitioners from New Delhi to Central Circle, Faridabad, is under challenge in this writ petition. - The main ground of challenge is that before passing the impugned order, the petitioners were not granted any opportunity of being heard in the matter of transfer of their jurisdiction from Delhi, where they are being assessed for the last several years. The impugned order cannot be sustained, as admittedly no notice was issued to the petitioners giving them an opportunity of being heard. Accordingly, we allow the writ petition; set aside the impugned order
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