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

The Patna High Court ruled that the Joint Commissioner of Income Tax (JCIT) cannot transfer a case under Section 127 to a subordinate officer without granting the assessee an opportunity to be heard. The court emphasized the importance of fair procedure and the assessee's right to be heard before such a transfer. This decision reinforces the principles of natural justice and procedural fairness in tax administration, ensuring that taxpayers are not arbitrarily subjected to jurisdictional changes without their input.