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

    Court Rules: Authority Must Record Reasons, Provide Hearing Before Case Transfer u/s 127.

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    Income TaxJanuary 27, 2023Case LawsHC

    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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