JCIT cannot Transfer Case u/s 127 to Subordinate Officer without Hearing Assessee: Patna HC [Read Order]

Under Section 127 of the Income tax act, it mandates that the assessee must be given a reasonable opportunity to be heard before any transfer is executed. Thus, the same shall be fulfilled
By Navasree A.M - On August 8, 2024 9:07 pm - 2 mins read
Patna HC - Income Tax Case - JCIT Transfer - Tax Law - Section 127 - Section 148 - Tax Court Ruling - taxscan

The Joint Commissioner of Income Tax ( JCIT ) cannot transfer a case to the subordinate officer behind the back of the assessee. The Patna High Court ruled that the transfer shall take place only after granting the assessee an opportunity to be heard. Mr. Dinesh Prasad Singh, the assesseechallenged the proceedings initiated by the…

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