2006 (5) TMI 66

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....s assailed the correctness of an order dated August 5, 2005, as amended by a corrigendum dated August 17, 2005, passed by the respondent in terms of section 127(2) of the Income-tax Act, 1961, transferring the income-tax assessment proceedings from Delhi to Meerut. It is not in dispute that no notice of the proposed transfer order was ever issued to the petitioner nor any objections invited from i....

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.... before the Commissioner on a date fixed by this court to receive a show-cause notice to which the petitioner can file a reply. This would avoid waste of time implicit in the issue and service of a notice to the petitioner. The Commissioner could then be permitted to pass a fresh order in accordance with law after considering the said reply. We see no reason to decline that prayer. In the result, ....