2002 (12) TMI 55 - HC - Income Tax

Transfer 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

Summary

The High Court of Delhi addressed a writ petition challenging a notice and letter issued by the Deputy Commissioner of Income-tax, Kolkata. The petitioner objected to the jurisdiction of the transfer of her case from Delhi to Kolkata without prior intimation or opportunity for hearing. The court directed the Commissioner to provide a fresh opportunity for hearing before making a decision on the transfer. The previous order of transfer was revoked.