BIDI SUPPLY CO. vs THE UNION OF INDIA AND OTHERS.

The Supreme Court ruled that the transfer of assessment proceedings from Calcutta to Ranchi under Section 5(7-A) of the Indian Income Tax Act, 1922, without prior notice or opportunity for representation, violated the petitioner's rights under Article 14 of the Constitution. The Court held that such actions by the Central Board of Revenue were unconstitutional as they infringed upon the fundamental rights guaranteed to the petitioner. Consequently, the transfer order was quashed, affirming the necessity of due process in administrative actions.