{"id":59571,"date":"2026-04-17T12:14:03","date_gmt":"2026-04-17T06:44:03","guid":{"rendered":"https:\/\/itatonline.org\/digest\/shreeji-foods-p-ltd-v-uoi-2025-306-taxman-180-telanganahc\/"},"modified":"2026-04-17T12:14:03","modified_gmt":"2026-04-17T06:44:03","slug":"shreeji-foods-p-ltd-v-uoi-2025-306-taxman-180-telanganahc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shreeji-foods-p-ltd-v-uoi-2025-306-taxman-180-telanganahc\/","title":{"rendered":"Shreeji Foods (P.) Ltd. v. UOI (2025) 306 Taxman 180 (Telangana)(HC)"},"content":{"rendered":"<p>Pursuant to a\u00a0<strong>search conducted under section 132<\/strong>, certain incriminating material was found, and the case of the assessee was transferred under\u00a0<strong>section 127<\/strong>\u00a0for the purpose of\u00a0<strong>coordinated investigation<\/strong><strong>.<\/strong> The assessee challenged the transfer order on the ground of\u00a0<strong>violation of principles of natural justice<\/strong>, alleging that\u00a0<strong>no personal hearing<\/strong><strong>\u00a0<\/strong>had been granted. The Court held that\u00a0<strong>section 127 does not mandatorily require a personal hearing<\/strong><strong>.<\/strong> The Court observed that the expression\u00a0<em>\u201cafter giving the assessee a reasonable opportunity of being heard\u201d <\/em>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\u00a0<strong>section 127<\/strong><strong>.<\/strong> Accordingly, no violation of natural justice was made out. Writ petition was dismissed.(AY. 2024-25)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 127 : Power to transfer cases-Reasonable opportunity of being heard-Principle of natural justice-No Mandatory Requirement of personal Hearing-Writ petition dismissed. [S. 132, 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-59571","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fuP","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59571","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=59571"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59571\/revisions"}],"predecessor-version":[{"id":59572,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59571\/revisions\/59572"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=59571"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=59571"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=59571"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}