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2023 (4) TMI 749 - CALCUTTA HIGH COURTTransfer order u/s 127 - denial of natural justice - Not providing any material to the petitioner on the basis of which such decision of transferring the file of the petitioner has been taken and without giving any opportunity of personal hearing - HELD THAT:- Considering the facts and circumstances of the case and the decision of Nouvelle Advisory Services Private Limited [2023 (2) TMI 866 - CALCUTTA HIGH COURT] this writ petition is disposed of by directing the respondent authority concerned to provide relevant documents to the petitioner indicating the basis for taking such order of transfer of the petitioner’s file and to provide opportunity to file further objection, if such material is supplied and also to give opportunity of personal hearing to the petitioner, within eight weeks from the date of communication of this order. In case the petitioner is able to satisfy the respondent authority concerned, in course of personal hearing, in that event the respondent authority concerned shall revoke its order of transfer u/s 127 of the Income Tax Act, 1961. Till any fresh decision is taken after the personal hearing provided to the petitioner, the respondent authority concerned shall maintain status quo with the regard to any further proceedings.
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