JCIT Can’t Transfer Income Tax Cases Without Hearing: Patna HC

Dinesh Prasad Singh Vs Principal Chief Commissioner Of Income Tax Patna Patna (Patna High Court)

In the case of Dinesh Prasad Singh vs Principal Chief Commissioner of Income Tax Patna, the Patna High Court ruled that a Joint Commissioner of Income Tax (JCIT) cannot transfer a case to a subordinate officer without providing the assessee an opportunity to be heard, as mandated by Section 127 of the Income Tax Act, 1961. The petitioner contested the jurisdiction of the Income Tax Officer, Ward 6(3), Patna, who had issued a notice under Section 148 for the assessment year 2015

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