1994 (8) TMI 276

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....Officer, Sector II, Moradabad. It was further prayed that the Commissioner's order dated September 13, 1985 (annexure C.A. 1) transferring the case from Agra to Moradabad be quashed. Rule 81 of the U.P. Sales Tax Rules authorizes the Commissioner of Sales Tax to transfer any of the case or class of cases at any stage from one assessing authority in a circle to another assessing authority or to any officer subordinate to him. It also provides that the Deputy Commissioner (Executive), or the Assistant Commissioner (Executive) may, subject to the general control of the Commissioner of Sales Tax, also transfer any case or class of cases at any stage from one assessing authority to another assessing authority within his region or, as the case....

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.... the assessee in such case, it is all the more surprising to find that, when an order of transfer under section 5(7-A) is made transferring the case of the assessee from one Income-tax Officer to another irrespective of the area or locality where he resides or carries on business, he should not be given such an opportunity. There is no presumption against the bona fides or the honesty of an assessee and normally the Income-tax authorities would not be justified in refusing to an assessee a reasonable opportunity of representing his views when any order to the prejudice of the normal procedure laid down in section 64(1) and (2) of the Act is sought to be made against him." In the case of C.B. Gautam v. Union of India [1993] 199 ITR 530 (S....