MURLIWALA AGROTECH PRIVATE LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) The instant writ petition has been preferred by the petitioner being aggrieved of the transfer order dtd. 21/11/2019 (Annexure-7), passed by the respondent Principal Commissioner of Income Tax Department, Udaipur under Sec. 127 of the Income Tax Act and the notices issued in pursuance thereof.

(2.) The grievance of the petitioner is that by order Annexure-7, the assessment file of the petitioner has been transferred to the Deputy/ACIT, Central Circle-14, New Delhi, without providing any opportunity of hearing.

(3.) Shri Anjay Kothari, learned counsel representing the petitioner, referred to Sec. 127 (1) of the Income Tax Act, which reads as below:-