Mandatory twin Conditions to be satisfied u/s 127 for transferring assessee’s case from one officer to another

Deluxe Enterprises Vs ITO (Himachal Pradesh High Court)

Conclusion: Assessee was justified in objecting to jurisdiction of AO and transfer of his case, which obviously could not have been adjudicated upon without affording an opportunity of hearing and disclosing to him the reasons for not accepting his point of view. An order passed in absence of any reasons for transfer had essentially to be construed to be the one as having been passed without application of mind.

Held: Assessee was established M/s. Deluxe Enterprises, Delhi, in the year

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