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Income Tax - Highlights / Catch Notes

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Transfer of Case / jurisdiction passed u/s 127 - since no ...

Income Tax

January 27, 2023

Transfer of Case / jurisdiction passed u/s 127 - since no reasons have been recorded by the authority for dispensing with the opportunity of being heard, we find that there are no such reasons to do so. Therefore, the authority is bound to issue notice to the appellant and afford them a reasonable opportunity of being heard before a decision is taken. - HC

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