Non-disclosure of precise material relied on transferring the case from one jurisdiction to other is against principles of natural justice

Brief of the case: The Hon’ble Himachal Pradesh High Court in the case of Anand Chauhan & others held that not providing assessee with the precise reason for transfer of his case from one jurisdiction to other amounts to violating the principles of natural justice as non-disclosure take away his right of putting forward his objections effectively. Facts of the case: The case of the petitioners had been transferred to DCIT, Central Circle, Chandigarh. The petitioners objected the order passed u/s 127 by CIT, Shimla on the ground that the show cause notice issued to them did not spel...