Allowing the petition the Court held that ;the assessee had no opportunity of being heard in the matter, there was no evidence of change of business accordingly the letter proposing to transfer of case is held to be not valid . ( AY.2015-16 )
Aircel Ltd. v. DCIT (2018) 404 ITR 455/169 DTR 327 / 304 CTR 630 (Mad) (HC)
S. 127 : Power to transfer cases – No evidence of change of business -Opportunity of hearing was not given – Letter proposing to transfer of case is held to be not valid .