Transfer of case from Delhi to Noida without disposing Appellants objection is invalid

Principal Commissioner of New Delhi, from whose jurisdiction, the case was proposed to be transferred could not have ordered the transfer of the case without giving reasonable opportunity of hearing to the Assessee, if it was so possible and without recording reasons for such transfer. Therefore, until and unless, the above two conditions, which are part and parcel of the principles of natural justice, were fulfilled, the order of transfer would not be legally sustainable.

The petitioner is aggrieved by orde

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