2014 (7) TMI 770

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....present writ petition questioning the validity and illegality of the order dated 9.3.2006 passed by the Commissioner of Income Tax, under Section 127 (1) and (2) of the Income Tax Act, 1961 by which the jurisdiction of the petitioner's to file his returns has been transferred from the Income Tax Officer, Ward 1(1), Ghaziabad to Additional Commissioner of Income Tax, Central Circle-11, New Delhi with effect from 9.3.2006. As a consequence of the said order, a notice dated 17.3.2010 has been issued by the Deputy Commissioner of Income Tax, Central Circle-11, New Delhi under Section 148 of the Income Tax Act for the assessment year 2003-04, which has also been questioned in the writ petition alleging that the same has been issued withou....

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....sessee and that after passing any order the same should also be communicated which in the instant case was not done. Consequently the order passed under Section 127 was in gross violation of the principles of natural justice. The learned counsel also submitted that as a result of transfer of the jurisdiction, notice so issued under Section 147 was patently illegal and without jurisdiction, which is also liable to be quashed. For facility, the provision of Section 127 of the Income Tax Act, 1961 is extracted herein under:- 127. Power to transfer cases.- (1) The Director General or Chief Commissioner or Commissioner may after giving the assessee a reasonable opportunity of being heard in the matter, wherever it is possible to do so, ....

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....r or Assessing Officers (whether with or without concurrent jurisdiction) to any other Assessing Officer or Assessing Officers (whether with or without concurrent jurisdiction) and the officers of all such officers are situated in the same city, locality or place. (4) The transfer of a case under sub-section (1) or sub-section (2) may be made at any stage of the proceedings, and shall not render necessary the re-issue of any notice already issued by the Assessing Officer or Assessing Officers from whom the case is transferred. From a perusal of the aforesaid provisions, it is apparently clear that the authority was required to give a notice indicating the reasons for transferring the case from one area to another area. The said provis....