Section 127 mandates that assessee must be given a reasonable opportunity of being heard while exercising power to transfer cases

DECIDED BY: HIGH COURT OF GAUHATI, IN THE CASE OF: Anil Kumar Kothari Vs. UOI, APPEAL NO: WP(C) 4487/2009, DECIDED ON April 28, 2010 RELEVANT EXTRACTS: 9. I have considered the submissions made by the learned counsel for the parties as well as the materials on record. In the rejoinder affidavit, the petitioner has submitted that he being a permanent resident of Guwahati and having regard to his background and root in Guwahati, it is unbelievable that the authority was unable to serve notice on him. Further, ; stand of the petitioner is that since the requirement of assigning reasons as contemp...