TaxTMI 
TaxTMI 
2011 (2) TMI 496
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....nsel for the Revenue. 3. By these writ petitions, the challenge is to the separate orders passed by the Commissioner of Income Tax (Delhi-V), New Delhi transferring the cases of the assessee under Section 127(1) of the Income Tax Act, 1961 (for brevity, the Act) from Delhi to Ghaziabad. It is not in dispute that a survey was conducted by the Revenue and thereafter a notice to show cause was issued for transferring the cases from Delhi to Ghaziabad. The assessee filed show cause/reply stating, inter alia, that there was no need or justification to transfer the cases. Thereafter, the Commissioner passed the order filed as Annexure P-1 to the W.P.(C) 8506/2008. On a perusal of the said order, it transpires that the authority has reproduced ....
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....mmissioners or Commissioners to whom such Assessing Officers are subordinate are in agreement, then the Director General or Chief Commissioner or Commissioner from whose jurisdiction the case is to be transferred may, after giving the assessee a reasonable opportunity of being heard in the matter, wherever it is possible to do so, and after recording his reasons for doing so, pass the order; (b) where the Directors General or Chief Commissioners or Commissioners aforesaid are not in agreement, the order transferring the case may, similarly, be passed by the Board or any such Director General or Chief Commissioner or Commissioner as the Board may, by notification in the Official Gazette, authorise in this behalf. (3) Nothing in sub-sectio....
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.... authority seems to have passed a reasoned order but in actuality, it is not so, for the simple reason after rejecting the stand taken in the show cause, the competent authority has only stated that there is ongoing project at Ghaziabad and survey operation was carried out and hence, it is justified to transfer the cases. Learned counsel would submit that the reasons ascribed are to be cogent and germane and it has also to meet the stand and stance put forth in the reply. It is further canvassed by him that the registered office of the assessee is at Delhi and the shareholders and the Directors stay in Delhi and most of the projects are carried out in Delhi. He has also invited our attention to the list of Directors, shareholders and the pr....
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....e matter has to be heard by the CIT afresh. We say so as we are of the considered view that the order cannot be laconic and must meet the concept of reason in its real essentiality. True it is, in certain circumstances this Court would not enter into the realm of sufficiency of reasons but when the reason really lacks the concept of reason this Court would exercise the inherent power to quash the same and command the respondent authority to pass a reasoned order, which would show germaneness. 9. Regard being had to the aforesaid analysis, the order passed by the CIT transferring the case from Delhi to Ghaziabad is quashed with further direction that the said authority shall afford adequate opportunity of hearing to the assessee-petitione....