2004 (4) TMI 16

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....ents not only in transferring the case from Delhi to Calcutta but also in making an assessment order in breach of the principles of natural justice as well as in breach of the provisions contained in the Income-tax Act, 1961 (hereinafter referred to "the Act"). The residential premises of one Romesh Chand Jain at 7A, Rajpur Road, Delhi, were searched in pursuance of a search warrant issued by t....

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.... respondents on the strength of the reply given by the present petitioner. No notice was issued in the name of the legal heirs of the deceased for transferring the case and no opportunity was given as required under the Act for transferring the case. After about a period of one year on or about February 10, 2003, notices under section 158BC and section 142 of the Act were sent by the respondent....

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....lso made without awaiting for the period given to the asses-see for filing the return. In view of this, as the principles of natural justice are grossly violated as well as the provisions contained in the Act having been violated, there is no option but to quash the assessment order. It would be open for the Revenue to proceed in accordance with law. There is another aspect of the matter. The f....