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of <h1>Court sets aside assessment transfer order for lack of reasons, emphasizes transparency in administrative decisions. Commissioner directed to issue fresh order.</h1> <h3>M/s Kuantum Papers Limited Versus Union of India and others.</h3> M/s Kuantum Papers Limited Versus Union of India and others. - TMI Issues: Transfer of assessment proceedings without proper reasonsAnalysis:In the judgment delivered by the High Court of Punjab and Haryana, the primary issue revolved around the transfer of assessment proceedings without providing adequate reasons. The petitioner sought a writ of certiorari to set aside an order transferring assessment proceedings to Ghaziabad. The counsel for the petitioner argued that the impugned order lacked reasons as required by law, especially regarding the re-transfer from Patiala to Ghaziabad. The respondent's counsel contended that the terms 'Coordination' and 'Administrative Convenience' in the order were sufficient to infer the reasons for the transfer, emphasizing that such orders are administrative in nature under Section 127(2) of the Income Tax Act, 1961.The court carefully examined the impugned order and concluded that it did not meet the necessary parameters of an order under Section 127(2) of the Act. Despite mentioning 'Coordinated Investigation' and 'Administrative Convenience,' the order failed to specify the nature of these aspects that warranted the transfer. Notably, in previous cases where assessment proceedings were transferred from Delhi to Patiala, no reasons were provided for the subsequent re-transfer to Ghaziabad. The court emphasized that even administrative orders must include reasons, however brief, to ensure transparency and fairness to the parties involved.Consequently, the court allowed the writ petition, set aside the impugned order, and directed the Commissioner of Income Tax, Ludhiana, to issue a fresh order with proper reasons, including the rationale for the retransfer from Patiala to Ghaziabad. The court also highlighted the importance of considering the jurisdictional power to re-transfer assessments already assigned to a specific location. The directive required the Commissioner to act within one month of receiving a certified copy of the order, emphasizing that the observations made should not be construed as a judgment on the merits of the case for either party or the revenue.
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