Court revokes transfer of Income Tax File from Kolkata to Lucknow, grants petitioner opportunity for objections.

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 petitioner was directed to be provided with relevant documents for the transfer order basis. They were granted the opportunity for further objections and a personal hearing within eight weeks. If satisfied during the hearing, the transfer order would be revoked. The respondent was instructed to maintain the status quo until a new decision post the 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 and opportunity of personal hearing.

Summary:

Challenge to Transfer Order:
The petitioner filed a writ petition challenging the order transferring their Income Tax File from Kolkata to Lucknow under Section 127 of the Income Tax Act, 1961. The petitioner argued that the decision was made without providing any material or opportunity for personal hearing, despite submitting a representation. The petitioner relied on a previous decision of the Hon'ble Division Bench of the Court to support their claim.

Court's Observation:
After considering the facts and submissions of both parties, the Court noted that the petitioner was not provided with the materials requested or an opportunity for personal hearing, even though a show-cause notice was issued. The respondent contended that the petitioner had the opportunity to file objections but failed to demonstrate that personal hearing was granted or requested materials were provided. The impugned order of transfer had already been implemented.

Court's Decision:
In light of the circumstances and the precedent set in a previous case, the Court disposed of the writ petition by directing the respondent authority to provide the petitioner with relevant documents outlining the basis for the transfer order. The petitioner was granted the opportunity to file further objections upon receiving the materials and to have a personal hearing within eight weeks. If the petitioner satisfies the authority during the personal hearing, the order of transfer under Section 127 of the Income Tax Act, 1961, shall be revoked. Until a new decision is made post the personal hearing, the respondent authority was instructed to maintain the status quo regarding any further proceedings.

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