2009 (3) TMI 507

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....he Assistant Commissioner of Income-tax, Central Circle, Ranchi and the order dated January 28, 2009 passed by the Commissioner of Income-tax, Asansol, respondent No. 2, transferring the file of the petitioner from the Income-tax Officer, Ward-I, Purulia to the Assistant Commissioner of Income-tax, Central Circle-I, Ranchi. 3. Mr. J. P. Khaitan, learned senior advocate, appearing on behalf of the petitioner submits that the notice proposing transfer must mention the reasons to enable the assessee to make an effective representation with reference to the same. However, the notice dated July 21, 2008, proposing transfer is bad as it does not mention the reasons. With regard to the impugned order dated January 28, 2009, it has been submitte....

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.... be treated as most urgent." 6. Pursuant to the notice the petitioner filed a reply, the relevant portion of which is extracted hereunder: " Ref.: Your letter No. 1174/CIT/AS/T-19/ Cent/2008-09 dated July 21, 2008. Sub.: Proposal for transfer of jurisdiction of Naresh Agarwal from Income-tax Officer, Ward-I Purulia to Assistant Commissioner of Income-tax, Central Circle, Ranchi under the charge of Commissioner of Income-tax (Central), Patna. In response to your letter dated July 21, 2008, we are submitting following objections regarding transfer of jurisdiction from Purulia to Ranchi. 1. I was earlier residing in Jhalda. In or about 2007, I shifted to Kolkata mainly on security and health ground. I was once kidnapped in 2003 ....

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....nated investigation and meaningful assessment. Sl. No. Name of the assessee Status PAN Present jurisdic tion Present CIT charge New juris diction New CIT charge Remarks (1) (2) (3) (4) (5) (6) (7) (8) (9) 1. Naresh Kumar Agar walla Indv. ACN PA 9268 M ITO, Wd. 1 Purulia CIT, Asansol ACIT, Central Cir-1, Ranchi CIT (Central) Patna " 8. So far as the notice is concerned though it has been mentioned that the proposed transfer is for "coordinated investigation and assessment" , it does not mention any specific reason for transfer. Merely stating that transfer is for "coordinated investigation and assessment" is not at all sufficient as the assessee should be int....