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Rajasthan HC Quashes Income Tax Case Transfer for Lack of Hearing
Case Law Details
- Case Name
- Murliwala Agrotech Private Limited Vs Union of India (Rajasthan High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Rajasthan High Court
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Murliwala Agrotech Private Limited Vs Union of India (Rajasthan High Court)
The Rajasthan High Court, in the case of Murliwala Agrotech Private Limited vs. Union of India, set aside an order by the Principal Commissioner of Income Tax (PCIT) transferring the petitioner company’s assessment file from Udaipur to New Delhi. The Court held that the transfer order, issued under Section 127 of the Income Tax Act, 1961, was invalid because the assessee was not given a reasonable opportunity of being heard, and the competent authority failed to record reasons for dispensing with such an opportun...
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