Court directs authority to provide documents, hear objections, maintain status quo pending review

The Court disposed of the writ petition challenging the transfer of the Income Tax File from Kolkata to Lucknow under Section 127 of the Income Tax Act, 1961. The respondent authority was directed to provide relevant documents to the petitioner, allow further objections, and grant a personal hearing within eight weeks. If satisfied during the hearing, the transfer order was to be revoked. The status quo was to be maintained by the respondent authority until a new decision following the personal hearing.

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Issues involved:
The issues involved in the judgment are the challenge to the order transferring the Income Tax File of the petitioner from Kolkata to Lucknow under Section 127 of the Income Tax Act, 1961, based on the lack of providing material to the petitioner and denying an opportunity of personal hearing.

Challenge to Impugned Order:
The petitioner filed a writ petition challenging the order transferring the Income Tax File from Kolkata to Lucknow, contending that no material was provided to him for the decision and no opportunity of personal hearing was granted despite his representation. The petitioner cited a decision of the Hon'ble Division Bench in another case to support his argument.

Court's Observation:
After considering the facts and submissions, the Court noted that neither the requested materials nor an opportunity of personal hearing were provided to the petitioner. Although a show-cause notice was issued, the petitioner claimed inability to file an effective objection due to the lack of materials for the transfer action.

Respondent's Argument:
The respondent's counsel opposed the writ petition, arguing that the petitioner was given an opportunity to file objections but failed to demonstrate that a personal hearing or the requested materials were provided. The respondent stated that the impugned transfer order had already been implemented.

Court's Decision:
In light of the circumstances and a previous decision of the Hon'ble Division Bench, the Court disposed of the writ petition. The respondent authority was directed to provide relevant documents to the petitioner, indicating the basis for the transfer order, and to allow the petitioner to file further objections if the materials were supplied. The petitioner was also granted an opportunity of personal hearing within eight weeks. If the petitioner satisfies the authority during the hearing, the transfer order under Section 127 of the Income Tax Act, 1961, was to be revoked.

Status Quo Maintenance:
Until a new decision is made following the personal hearing, the respondent authority was instructed to maintain the status quo regarding any further proceedings related to the transfer of the petitioner's file.

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