Gujarat HC Quashes Income Tax Transfer Order for Lack of Notice & Reasons

Nagindas Kasturchand And Bros Vs PCIT (Gujarat High Court) Gujarat High Court has set aside an order issued by the Principal Commissioner of Income Tax (PCIT) that transferred a taxpayer’s case from Surendranagar to Ahmedabad, citing a failure to provide the assessee with an opportunity of hearing and to communicate the reasons for the transfer. The ruling in Nagindas Kasturchand And Bros Vs PCIT underscores the mandatory nature of procedural safeguards under Section 127(2) of the Income Tax Act, 1961. The writ-applicant, Nagindas Kasturchand And Bros, a firm, had filed its income tax r...