In the result, all the appeals are allowed for statistical purposes
Bench: Shri R.S. Syal & Shri N.K. Choudhry
u/s 127 of the Act by the competent authority. In this regard, it is relevant to note that section 127 dealing with Power to transfer cases provides through sub-section (1) that : `The Director General or Chief Commissioner or Commissioner may, after giving the assessee a reasonable opportunity of being heard in the matter, wherever it is possible