Non-disclosure of precise material relied on transferring the case from one jurisdiction to other is against principles of natural justice

Brief of the case:

The Hon’ble Himachal Pradesh High Court in the case of Anand Chauhan & others held that not providing assessee with the precise reason for transfer of his case from one jurisdiction to other amounts to violating the principles of natural justice as non-disclosure take away his right of putting forward his objections effectively.

Facts of the case:

• The case of the petitioners had been transferred to DCIT, Central Circle, Chandigarh. The petitioners objected the order passed u/s 127 by CIT, Shimla on the ground that the show cause notice issued to them did not spell out the exact reason which has been taken as basis for ordering such transfer.

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