Transfer of Income Tax File without opportunity of hearing: HC grants interim relief

Golden Goenka Commerce Pvt. Ltd Vs PCIT (Calcutta High Court) By these writ petitions, petitioners have challenged the impugned orders of transfer of petitioners’ income tax file from Kolkata to Lucknow under Section 127(2) of the Income Tax Act, 1961. It is the case of the petitioner that before passing the impugned order of transfer on 27th April, 2022, a notice showing the date as 26th April, 2022 at 1-45 p.m. was issued by the respondent concerned for giving response to the same for the said notices were neither received through any e-mail or through post and the said notices were only r...