2013 (7) TMI 263

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....nt : K.V. Aravind. ORDER:- Having heard the learned counsel for the parties and examined the notice dated 19.06.2009 Annexure 'G' and the order dated 07.07.2009 Annexure 'H' impugned in this petition, suffice it to state that the notice Annexure `G` is in violation of the principles of natural justice. In these petitions, Rule was issued on 01.07.2010 and the interim order on 29.11.2010, whi....

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....ou may file your objection, if any so as to reach this office on or before 29th June 2009. You are also given an opportunity of personal hearing before the Commissioner of Income-tax, Bangalore-III, Bangalore at his office at lst Floor, C R Building, Queens` Road, Bangalore-560001 at 11 AM on 29-06-2009." 3. The proposed transfer according to the learned counsel for the respondent-Revenue is in....

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....se is to be transferred are not subordinate to the same Director General or Chief Commissioner or Commissioner, - (a) where the Directors General or Chief Commissioners 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 asses....

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....andicapped to submit explanation/objection to the transfer of its case to Hyderabad. Annexure 'G' bereft of material particulars does not subscribe to the requirement of principles of natural justice. 5. It is elsewhere said that if there is a power to decide and determine to the prejudice of a person, duty to act judicially is implicit in the exercise of such power. If the essentials of justic....