Communication of transfer order under Income-tax Act stayed pending consideration of non-service and related assessment notices.

Whether a transfer order under Section 127 of the Income-tax Act had been communicated to the assessee was raised as the central issue, together with a request to stay proceedings under notices issued under Sections 143(2) and 142(1). The petitioner alleged non-communication of the transfer order, while the respondents stated that the order had been passed but could not immediately produce dispatch particulars. The Court noted that the endorsement on the order suggested transmission to the assessee and found the issue required consideration. Notice was issued and interim protection granted, staying further proceedings under the impugned notices until further orders.

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Issues: Whether the order passed under Section 127 of the Income-tax Act, 1961 had been communicated to the petitioner, and whether further proceedings pursuant to notices under Section 143(2) and Section 142(1) of the Act should be stayed pending consideration.

Analysis: The order records that the petitioner asserted non-communication of the transfer order under Section 127, while the respondents informed the Court that such an order had been passed but could not readily produce details of its dispatch. The Court noted that the endorsement on the order suggested transmission to the assessee, and held that the matter required consideration. Pending response, the Court issued notice and granted interim protection.

Outcome: Notice issued and further proceedings pursuant to the impugned notices were stayed until further orders.

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