Pursuant to a search conducted under section 132, certain incriminating material was found, and the case of the assessee was transferred under section 127 for the purpose of coordinated investigation. The assessee challenged the transfer order on the ground of violation of principles of natural justice, alleging that no personal hearing had been granted. The Court held that section 127 does not mandatorily require a personal hearing. The Court observed that the expression “after giving the assessee a reasonable opportunity of being heard” does not necessarily imply an oral or personal hearing, and that the opportunity to submit objections in writing is sufficient compliance with the requirements of section 127. Accordingly, no violation of natural justice was made out. Writ petition was dismissed.(AY. 2024-25)