‘Twin Conditions under S. 127 of Income Tax Act was not complied with’; Himachal Pradesh HC grants relief to assessee whose tax assessment was wrongly transferred
“A valuable right of assessee is clearly involved in the matter, when he objected to jurisdiction of the assessing officer and transfer of his case, which obviously could not have been adjudicated upon without affording an opportunity of hearing and disclosing to him the reasons for not accepting his point of view.”
