Madras HC Sets Aside Income Tax Transfer Order for allowing mere 3 days to respond

Sindhu Shree Charles Vs PCIT (Madras High Court) In a significant procedural ruling, the Madras High Court has set aside an order issued by the Income Tax Department that sought to transfer a taxpayer’s assessment from Chennai to Kolkata. The Court determined that the assessee, Sindhu Shree Charles, was not afforded a “reasonable opportunity of being heard,” a fundamental requirement under Section 127 of the Income Tax Act, 1961. The judgment emphasizes the judiciary’s commitment to upholding due process even in tax administration. Background of the Transfer Order The c...