Commissioner by an order passed under section 127 transferred assessment file of assessee from circle Udaipur to Circle Delhi without providing any opportunity of hearing. On writ the high court set aside the order of the Commissioner.
Murliwala Agrotech (P.) Ltd. v. UOI (2022) 289 Taxman 702/216 DTR 237 / 327 CTR 662 (Raj.)(HC)
S. 127 : Power to transfer cases-Udaipur to Delhi-Opportunity of hearing not granted-Transfer order was set aside. [Art. 226]