{"id":37416,"date":"2023-09-07T14:56:17","date_gmt":"2023-09-07T09:26:17","guid":{"rendered":"https:\/\/itatonline.org\/digest\/kamal-nath-v-pcit-no-1-2023453-itr-583-cal-hc\/"},"modified":"2023-09-07T14:56:17","modified_gmt":"2023-09-07T09:26:17","slug":"kamal-nath-v-pcit-no-1-2023453-itr-583-cal-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kamal-nath-v-pcit-no-1-2023453-itr-583-cal-hc\/","title":{"rendered":"Kamal Nath v. PCIT (NO. 1) (2023)453 ITR 583 (Cal) (HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that\u00a0 the order dated February 18, 2021 of transfer of the assessee\u2019s case under section\u00a0127(2)\u00a0from Kolkata to Delhi having been passed by the Principal Commissioner without giving opportunity of hearing to the assessee and without recording the reasons for not giving opportunity of hearing before passing such order and without considering and disposing of the objections to the notice was illegal, invalid and not sustainable in law and therefore, quashed. The respondents were directed to send back the case of the assessee from Delhi to Kolkata immediately after receipt of communication of this order. Quashing of the order of transfer of the case would not prevent the Principal Commissioner from taking action for transfer of the case in future if it was found that there was cogent material for transferring the case complying with the statutory provisions and by observing the statutory requirements under section\u00a0127(2). (W.P. A.No. 11901 of 2021 dt. 27 -9 -2021)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 127 : Power to transfer cases -Kolkata to Delhi  -Natural justice &#8211; Failure to give an opportunity -Order was set aside.[S. 127(2), 132, 133A, Art, 226] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-37416","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9Ju","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37416","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=37416"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37416\/revisions"}],"predecessor-version":[{"id":37417,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37416\/revisions\/37417"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=37416"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=37416"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=37416"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}