M/S Unnao Distilleries & Braviers Ltd vs Commr.Of Income Tax-Ii & Ors

The Supreme Court set aside the Allahabad High Court's order dismissing the writ petition challenging the centralization of the appellant's case under Section 127 of the Income Tax Act, 1961. The Court held that the transfer of the appellant's case from Kanpur to Delhi for coordinated investigation had become infructuous due to subsequent developments, including an assessment order passed in 2008. The Court emphasized the necessity of providing a reasonable opportunity of hearing before such transfers, thereby upholding principles of natural justice.