2016 (8) TMI 369

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....U BASAK, J. The petitioner has assailed an Order dated April 20, 1990 passed by the respondent no. 1 transferring the case of the petitioner as assessee from Kolkata to Trivandrum. The petitioner has also challenged the proceedings of assessment years specified in the petition as without jurisdiction. Learned Advocate for the petitioner has submitted that, the petitioner as the assessee was ....

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...., the present order of transfer dated April 20, 1990 was not preceded with any notice. The petitioner was not given an opportunity of being heard before the transfer order. Therefore, the transfer order is bad. He has referred to the Wealth Tax proceedings. A similar view was taken in respect of the transfer of assessment from one place to other. He has also referred to the transfer order in respe....

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....f time which is under consideration. In fact, the petitioner had applied for transfer of his file from Kolkata on such ground. The authorities have acted on the basis of the fact that, the petitioner does not have a residence or any business at Kolkata. The only business that the petitioner was connected with at the relevant point of time, to the knowledge of the department, was located within the....