Granting opportunity of being heard mandatory before invoking power u/s 127 to transfer case

Nouvelle Advisory Services Private Limited Vs ACIT (Calcutta High Court) Calcutta High Court held that order of transfer passed invoking power under section 127 of the Income Tax Act without opportunity of being heard is unsustainable in law. Facts- This intra-Court appeal is directed against the order dated 24th November, 2022 passed by the learned Single Bench in W.P.A. No.25453 of 2022. The learned Single Bench had entertain the writ petition, directed the respondents to file affidavit-in-opposition after noting the submissions made by the learned Advocate for the appellant. The appellant i...