2014 (9) TMI 1026

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....Bhargav, Adv. JUDGMENT 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 reasons. From the submissions made, there is no doubt in my mind that the writ petitioner was heard. It appears that this transf....

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....y 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 have to go from Kolkata to Bhubaneshwar to attend to the officers, carry documents, to be produced before them, answer interrogato....