M/S UNNAO DISTILLERIES & BRAVIERS LTD. vs COMMR.OF INCOME TAX-II .

The Supreme Court set aside the Allahabad High Court's order dismissing the appellant's writ petition regarding the centralization of their income tax case under Section 127 of the Income Tax Act, 1961. The Court held that the transfer of the appellant's case to Delhi for coordinated investigation was rendered infructuous due to subsequent developments, including an assessment order passed in the appellant's case. The Court emphasized the necessity of providing a reasonable opportunity for hearing before such transfers, thus allowing the appeal.