Respondent ordered to share documents with petitioner for objections & hearing within 8 weeks

The court directed the respondent authority to provide relevant documents to the petitioner, allowing for further objections and a personal hearing within eight weeks. If the petitioner satisfies the authority during the hearing, the transfer order will be revoked. Until a new decision is made post the personal hearing, the status quo regarding further proceedings shall be maintained by the respondent authority.

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Issues involved: Challenge to the order transferring Income Tax File from Kolkata to Lucknow under Section 127 of the Income Tax Act, 1961 without providing material or opportunity of personal hearing.

Summary:
The petitioner filed a writ petition challenging the order transferring the Income Tax File from Kolkata to Lucknow, alleging lack of material and opportunity of personal hearing. The petitioner cited a previous decision of the Hon'ble Division Bench in a similar case to support his claim. The Court noted that no materials were provided to the petitioner, and no personal hearing was granted despite a show-cause notice being issued. The respondent's advocate argued that the petitioner was given an opportunity to file objections but failed to show evidence of personal hearing or material provision. The Court, considering the circumstances and the precedent, directed the respondent authority to provide relevant documents to the petitioner, allowing for further objections and a personal hearing within eight weeks. If the petitioner satisfies the authority during the hearing, the transfer order will be revoked. Until a new decision is made post the personal hearing, the status quo regarding further proceedings shall be maintained by the respondent authority.

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