ORDER :

1. This writ petition is filed by the petitioner challenging the order dated 22.06.2022 passed by the Principal Commissioner of Income Tax, Udaipur while exercising powers under Section 127 of the Income Tax Act and consequential impugned notice dated 30.06.2022 issued under Section 143 of the Income Tax Act and the notices dated 16.11.2022 and 29.12.2022 issued under Section 142 of the Income Tax Act.

2. Learned counsel for the petitioner has contended that before transferring the case of the petitioner from ITO, Ward-2(1), Udaipur to ITO, Ward-1(3), Kozhikode, no opportunity of hearing was granted to the petitioner as provided under Section 127 of the Income Tax Act. It is submitted by learned counsel for the petitioner that this Court in DBCWP No. 6847/2021 (Murliwala Agrotech Private Limited vs. Union of India and Others) decided on 20.07.2022, involving identical issue, has set aside the transfer order and the notices issued by the concerned authority while holding that it is mandatory for the concerned authority to provide opportunity of hearing to the assessee before transferring the case.

3. Learned counsel for the respondents is not in a position to dispute the above