COMMISSIONER OF INCOME TAX Vs. GANGA DHAR AGGARWAL

JUDGEMENT

(1.) IT appears that a search and seizure operation was conducted against the assessee who has been a resident of Bombay for more than 35 years and has been assessed in Bombay during that entire period.

(2.) IT appears that some order was allegedly passed under s. 127 of the IT Act, 1961 transferring the jurisdiction of the assessee to Delhi.

(3.) ACCORDING to the assessee he was not even heard before any such alleged order was passed nor was he given any notice in respect thereof.