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SANDEEP MEHTA, KULDEEP MATHUR
Murliwala Agrotech Private Limited – Appellant
Versus
Union Of India – Respondent
JUDGMENT
1. The instant writ petition has been preferred by the petitioner being aggrieved of the transfer order dated 21.11.2019 (Annexure-7), passed by the respondent Principal Commissioner of Income Tax Department, Udaipur under Section 127 of the Income Tax Act and the notices issued in pursuance thereof.
2. The grievance of the petitioner is that by order Annexure-7, the assessment file of the petitioner has been transferred to the Deputy/ACIT, Central Circle-14, New Delhi, without providing any opportunity of hearing.
3. Shri Anjay Kothari, learned counsel representing the petitioner, referred to Section 127 (1) of the Income Tax Act, which reads as below:-
"127. (1) The Principal Director General or Director General or Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner may, after giving the assessee a reasonable opportunity of being heard in the matter, wherever it is possible to do so, and after recording his reasons for doing so, transfer any case from one or more Assessing Officers subordinate to him (whether with or without concurrent jurisdiction) to any other Assessing Officer or Assessing Officers (whether with or without concurre
Adherence to the principles of natural justice, including providing the assessee with a reasonable opportunity of being heard, is fundamental in adversarial proceedings, even in faceless proceedings.
The court established that the requirement of a hearing before transferring cases under Section 127 of the Income Tax Act is fundamental to ensuring natural justice.
Transfer orders under Section 127 of the Income Tax Act must comply with principles of natural justice, including providing an opportunity for the assessee to be heard.
Opportunity of hearing is mandatory for the concerned authority before transferring a case under Section 127 of the Income Tax Act.
Administrative authorities cannot exercise the power to transfer assessment proceedings in a repetitive manner. Once a transfer order is invalidated, any subsequent attempt to transfer the same case ....
The court upheld the validity of an administrative order transferring a tax case based on existing connections to other investigated parties, concluding that sufficient opportunity and reason for the....
The court upheld the transfer order under Section 127(2) of the Income Tax Act, confirming its reasoned nature and the existence of agreement between jurisdictional Commissioners.
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