2014 (9) TMI 1027

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....ents. The facts of this case are identical to W.P. No. 1280 of 2013 [Dewdrops Merchants Pvt. Ltd. vs. Income Tax Officer, Ward-1(4), Kolkata & Ors.]. Orders passed in deserving cases often become flawed for lack of reasons. We do not yet know whether this case is deserving or not, but the order under Section 127(2) of the Income Tax Act, 1961 dated 12th September, 2013 is flawed for lack of reas....

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....he Director General or Chief Commissioner or Commissioner of the transferor jurisdiction. If not actually hearing, an opportunity of hearing has to be given. Then the file can be transferred, recording reasons for the transfer. These stipulations are not empty formalities. When the assessee's case is transferred from Kolkata to Bhubaneshwar great inconvenience is caused to them. Their officers ha....