TaxTMI 
TaxTMI 
2016 (8) TMI 370
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.... Chopda ORDER Heard both. 2. In all these writ petitions, the prayer is identical, in as much as the petitioners questioned transferring their assessment to the jurisdiction of the Deputy Commissioner of Income Tax, Central Circle-II, Coimbatore. 3. The learned counsel for the petitioners submitted that each of the petitioners were put on notice by the respondent against the proposed transfer and all of them submitted their objections and that the impugned orders have been questioned on the ground that reasons have not been furnished to the petitioners as mandated in terms of the law laid down by the Hon'ble Supreme Court in the case of Ajantha Industries Vs. C.B.D.T. [reported in 1976 1 SCC 1001]. 4. The learned counsel ....
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....itions, which were filed in the year 2005, were listed for hearing in the year 2015 i.e. after about 11 years and the parties on either side were unable to report as to the present state of affairs. The counter affidavits filed in the writ petitions were sworn to by Commissioner of Income Tax-II, Coimbatore on 31.8.2015. Therefore, at this juncture, this Court has not been informed as to the present state of affairs. Be that as it may, the correctness of the impugned proceedings has to be tested. 8. It is worthwhile to refer to the scope of the relevant provision viz. Section 127 of the Act, which reads as follows : "127. Power of transfer cases:- (1) The Director General or Chief Commissioner or Commissioner may, after....
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....ction (1) or Sub- Section (2) shall be deemed to require any such opportunity to be given where the transfer is from any Assessing Officer 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 offices 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. Explanation.- In Section 120 and this Section, the word" case"....
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.... elaborate, has been stated in the notices dated 15.9.2004 and the petitioners/assessees have understood the scope of the notices and that is why they submitted their objections raising a contention that the search and seizure operations conducted in those places would have no impact on the assessments to be made. Therefore, I am of the view that these are not cases wherein it can be concluded that reasons have not been furnished, when the notices themselves disclose the reason, for which, the petitioners also gave their objections. 13. A useful reference could be made to the decision in the case of Devidas Vs. Union of India [reported in (1993) 200 ITR 697 (Bombay)]. The question which fell for consideration, in the said case, was....
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....ction, but it is settled law that such jurisdiction can be triggered either by an assessee or by the Revenue and the power is conferred to remedy any injustice and it is always open to bring to notice any error, illegality or injustice. On examining the impugned order, which was subject matter of the said case, it was held to be vitiated because of absence of hearing and recording of reasons. However, it was further held that no hard and fast rule can be laid down about the extent and manner of hearing and reasons to be recorded and all depends upon the facts and circumstances on each case. Therefore, the High Court of Bombay, though culled out the legal position, observed that there can be no hard and fast rule and the extent and manner of....