Dismissing the petition the Court held that ; Transfer from one officer to another officer in same City for co-ordinated investigation of cases involving transactions to avoid tax was held to be valid .Opportunity of hearing is not mandatory .Referred , Kashiram Aggarwalla v. UOI ( 1965) 56 ITR 14 (SC), Pannalal Binjraj v. UOI ( 1957) 31 ITR 565 (SC) ( AY. 2009-10)
Nilesh Natwarlal Sheth. v. ACIT (2018) 402 ITR 407 (Guj) (HC)
S. 127 : Power to transfer cases -Transfer from one officer to another officer in same City for co-ordinated investigation of cases involving transactions to avoid tax was held to be valid .Opportunity of hearing is not mandatory .