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2019 (12) TMI 865 - HC - Income TaxTransfer of case u/s 127 - reasons for transferring of the case from Indore to Chennai - HELD THAT:- The need of the revenue for better investigation is of paramount importance. However, the need of the revenue for better investigation of the case cannot override and supersede the statutory provisions as it is being done in the present case At no point of time, reasons recorded, if any, were communicated to the petitioner and therefore, no opportunity of hearing was granted to the petitioner on the issue of the reasons recorded by the Department. The impugned order passed by the Department transferring the case to Chennai is quashed. All consequential proceedings are also quashed.
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