Allowing the petition the Court held that opportunity of being heard before transferring the case of the assessee from ITO, Udaipur to ITO, Kozhikode was not granted. Transfer order and consequential notices are set aside-Respondents are permitted to resume the proceedings from the stage former to the transfer order was passed. Followed, Murliwala Agrotech (P) Ltd. v. UOI & Ors. (2022) 327 CTR (Raj) 662 (2022) 216 DTR (Raj) 237
Mahendra Singh Rao v. PCIT (2023) 335 CTR 1108 (Raj) (HC)
S. 127 : Power to transfer cases-From ITO, Udaipur to ITO, Kozhikode-Opportunity of hearing is not given-Order and notice is quashed and set aside. [Art.226]