TMI Blog2023 (3) TMI 784X X X X Extracts X X X X X X X X Extracts X X X X ..... the file of the petitioner has been taken and without giving any opportunity of personal hearing in spite of his representation - HELD THAT:- Neither the materials as asked for by the petitioner nor opportunity of personal hearing was provided to the petitioner though in this case a show-cause- notice was issued to the petitioner to file objection to the impugned action of transfer of the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n, J. For the Petitioner : Mr. Avra Mazumder, Mr. Suman Bhowmik, Mr. Samrat Das For the Respondents : Mr. Vipul Kundalia, Mr. Prithu Dudhoria ORDER Heard learned Advocates appearing for the parties. Petitioner has filed this writ petition challenging the impugned order dated 29th November, 2022, under Section 127 of the Income Tax Act, 1961 transferring the Income Tax File of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TTA HIGH COURT. Considering the facts and circumstances of this case as appears from record and submission of the parties I find that neither the materials as asked for by the petitioner nor opportunity of personal hearing was provided to the petitioner though in this case a show-cause- notice was issued to the petitioner to file objection to the impugned action of transfer of the petitioner s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is Court in the case of Nouvelle Advisory Services Private Limited (supra), 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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