TaxTMI 
TaxTMI 
2013 (12) TMI 835
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....r was made in contravention of Section 127 of the Act. Secondly, before passing such order of transfer, principles of natural justice has not been followed and the petitioner has not been heard in this matter. The transfer causes hardship to the petitioner since he has to take all the volumes of files to the Belgaum, which is far away from the place where he resides. Under these circumstances, the learned counsel submitted to set aside the transfer order. Lastly, he submitted that the said order has not been communicated. Under these circumstances, the action on the part of the respondents transferring the file of the petitioner to the office of the Deputy Commissioner, Income Tax, Belgaum is contrary to law and principles of natural justic....
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....nd another judgment of this Court in W.P.No.33035/2011 and connected matter dated 20.07.2012 in the case of M.B.Mallikarjuna Vs. the Commissioner of Income Tax, Davanagere; and W.P.No.6452/2010 dated 17.04.2013 and submitted that the reasonable opportunity under Section 127(2) of the Act has been interpreted by this Court and held that the affected party to be heard before passing the order. Secondly, the impugned order is to be communicated to provide an opportunity to challenge before appropriate Court. Non-communication is a violation of Section 127(2) of the Act and the authority has to assign reasons for rejecting the claim of the petitioner against the transfer order and also should assign the reasons for transfer. In the instant case....
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.... been considered in detail. Hence, there is no violation of principles of natural justice. Section 127 of the Act is silent about communicating the order. Hence, there is no violation in non-communicating the impugned order. Hence, he submitted to dismiss these petitions. 5. I have gone through the provisions of Section 127 of the Income Tax Act. The power is available to the authority to transfer the files of the assessee from one office to another office. It is an administrative convenience. However, if it affects and causes hardship to the party concerned, it needs to give an opportunity to the party. Rightly in this case, a show-cause notice was issued and the petitioner was provided an opportunity to make objections and after consid....
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.... maintaining true and correct accounts, but assessed with different assessing authorities. It will certainly be convenient and time saving to transfer all the files to a single officer, even though there is no tax evasion. But on that ground can the files be transferred to a far away place? The answer will be 'No'. The section itself makes a distinction between a transfer to another authority in the same city/locality and a transfer to an authority outside the city/locality. Sub-s (2) of s.127 provides that if the transfer is to another assessing authority in the same city or locality, no opportunity to show-cause need be given. That is because there is no stigma attached to such a transfer as the transfer is deemed to be merely a matter of....