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HC allowed the writ petition in part, holding that the transfer order dated 23.08.2023 u/s 127, transferring reassessment proceedings of A.Y. 2022-23 from the Assessing Authority at Moradabad to the Centralized Assessing Authority, Delhi, was wholly non-speaking and therefore unsustainable. The HC reiterated that, notwithstanding amendments to s.127, recording of reasons remains a fundamental requirement. The impugned transfer order was set aside qua the reassessment proceedings for A.Y. 2022-23 only. The petitioner is permitted to file objections to the show cause notice dated 23.08.2023 within two weeks, whereafter Respondent No.1 shall pass a fresh, reasoned order within two further weeks. Subject to the petitioner's compliance within six weeks, the reassessment proceedings for A.Y. 2022-23 shall remain in abeyance pending the outcome of the renewed s.127 proceedings.
HC allowed the writ petition in part, holding that the transfer order dated 23.08.2023 u/s 127, transferring reassessment proceedings of A.Y. 2022-23 from the Assessing Authority at Moradabad to the Centralized Assessing Authority, Delhi, was wholly non-speaking and therefore unsustainable. The HC reiterated that, notwithstanding amendments to s.127, recording of reasons remains a fundamental requirement. The impugned transfer order was set aside qua the reassessment proceedings for A.Y. 2022-23 only. The petitioner is permitted to file objections to the show cause notice dated 23.08.2023 within two weeks, whereafter Respondent No.1 shall pass a fresh, reasoned order within two further weeks. Subject to the petitioner's compliance within six weeks, the reassessment proceedings for A.Y. 2022-23 shall remain in abeyance pending the outcome of the renewed s.127 proceedings.
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