Transfer of case u/s. 127 without granting personal hearing in bad-in-law: ITAT Raipur

Amit Kumar Gupta Vs ITO (ITAT Raipur) ITAT Raipur held that order of transfer of case under section 127 of the Income Tax Act without granting opportunity of being heard to appellant is bad-in-law. Accordingly, matter restored back to file of CIT(A). Facts- AO based on information gathered from NMS/ITS module that though the assessee during the subject year had made cash deposits of Rs.17,05,824/- in his bank account but had not filed his return of income, initiated proceedings u/s. 147 of the Act. Notice u/s. 148 of the Act, dated 23.03.2018 was issued by the A.O. Notably, though the notice u...