Income Tax Case Transfer U/S 127 Upheld as Proper Hearing Opportunity Given: Gujarat HC

Vishal Darshanlal Talreja Vs PCIT (Gujarat High Court) Gujarat High Court held that transfer order passed under section 127 of the Income Tax Act tenable in law since the same is passed after giving proper opportunity of being heard to the petitioner. Accordingly, transfer order upheld and petition dismissed. Facts- The petitioner-assessee who is a resident of Vadodara received an intimation from respondent no.1 on 9th November, 2023 along with notice issued u/s. 127 of the Income Tax Act, 1961 with regard to transfer of case of the petitioner to Pune on the ground that the petitioner was havi...