Dismissing the petitions the Court held that prior to sending the notice there was an agreement between the Director General of Income-tax (Inv), Kochi and the Principal Chief Commissioner of Income-tax, NER, Guwahati belonging to the two jurisdictions. Assessee was given an opportunity to be heard. Notice was sent by post to correct address of assessee, Presumption that notice had been served. Order for transfer is valid.
M. K. Rajendran Pillai v. CIT (2020) 421 ITR 274 / 189 DTR 172/ 315 CTR 656(Gau.)(HC) Editorial : Order of single judge is affirmed Varun Raj Pillai v. PCIT (2022) 440 ITR 47 (Gauhati )( HC)
S. 127 : Power to transfer cases-Assessee was given opportunity to be heard-Order for transfer is valid-Notice sent by post to correct address of assesse-Presumption that notice had been served. [General Clauses Act, 1897, S. 27, Art. 226 ]