Form J(2)

JPD Sl.No. 16 Moumita In the High Court at Calcutta In the Circuit Bench at Jalpaiguri Constitutional Writ Jurisdiction Appellate Side Present:

The Hon’ble Justice Aniruddha Roy WPA 578 OF 2026 Pralay Chakraborty Vs.

The Principal Commissioner of Income Tax, Siliguri & Ors.

For the petitioner : Mr. Diganta Ghosh, Adv.

For the Respondents : Mr. Ajoy Kumar Singhania, Adv.

Heard on : May 14, 2026 Judgment on : May 14, 2026 [In Court]

Aniruddha Roy, J. :

1. The petitioner is aggrieved with the proposal of the Income Tax authority to transfer the centralized assessing authority of the petitioner from Malda to Kolkata, as would be evident from annexure P1 at page 16 to the writ petition. The petitioner has submitted his objection, annexure P2 at page 17 to the writ petition.

2. Section 127 of the Income Tax Act, 1963 provides power to transfer cases, one such the transferring authority is the Principal Commissioner, as provided under the stature who has proposed the transfer. Section 127 further provides a reasonable opportunity of hearing is a mandatory pre-requirement for transfer. Admittedly, as would be evident from record no opportunity of hearing has been granted in terms of Secti