2016 (4) TMI 594

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....askar Sengupta For the Respondent : Mr. Soumitra Mukherjee ORDER The petitioners question the propriety of a decision by a Principal Commissioner of Income Tax to transfer the petitioning assessee's case to Kanpur. A show-cause notice was issued to the petitioning assessee on August 25, 2015 requiring the assessee to indicate why the case should not be transferred to Kanpur upon a nexu....

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....der of transfer, but they came to be aware of such order pursuant to a notice received under Section 142(1) of the Income Tax Act, 1961 from the Kanpur office. The petitioners claim that they obtained a copy of the order under Section 127 of the Act passed by the concerned Principal Commissioner on September 10, 2015 from the Kanpur office. It is necessary to see the relevant order in its entir....

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....ut in Frost Group of cases on 24.10.2013. "This order is being passed in the interest of Revenue for coordinated and meaningful assessment based on examination of evidences & documents and crossreferences in this group of cases." Section 127 of the Act permits certain classes of officials indicated therein to transfer a case upon affording the concerned assessee a reasonable opportunity of b....

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....rpose therefor is to ensure the application of the mind to the matters in issue and disclose what weighs in such assessment. When reasons are required to be indicated, they should reveal the link between the matters in issue and the conclusion reflected in the relevant order. Even though such reasons may not run into pages or even long paragraphs, the requirement for furnishing reasons cannot be d....