2002 (8) TMI 94 - HC - Income Tax

Court quashes transfer order, grants fresh hearing with existing representation, no need for affidavit.

The High Court of Calcutta quashed the order transferring the petitioner's case, directing a fresh consideration with a personal hearing opportunity. ... Transfer Of Case - The petitioner has questioned the order dated July 26, 2002, passed by the Commissioner of Income-tax, Asansol, in exercise of the powers conferred upon him by section 127 of the Income-tax Act, 1961, and thereby transferred the petitioner's case from the Deputy Commissioner of Income-tax, Circle-3, Asansol, to the Deputy Commissioner of Income-tax, Central Circle, Ranchi. The petitioner has questioned the said order of transfer of the case on several grounds. - In the circumstances, the impugned order to the extent the petitioner is concerned, is liable to be and is hereby quashed and set aside with liberty to the Commissioner of Income-tax, Asansol, to consider the matter afresh in accordance with law after affording the petitioner an opportunity of personal hearing and thereafter to dispose of the same by a reasoned speaking order which shall be communicated to the petitioner within a period of six weeks from the date of communication of a copy of this order. The High Court of Calcutta quashed and set aside an order transferring a petitioner's case to a different tax circle, directing a fresh consideration with an opportunity for a personal hearing. The court clarified the petitioner's existing representation as valid and granted liberty for further representation within ten days. The writ application was disposed of without calling for an affidavit-in-opposition.