TaxTMI 
TaxTMI 
2017 (11) TMI 1024
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....of the Income Tax Act was carried out on 20.04.2017 in the premises of the petitioner M/s Bajaj Group, Bikaner. For the purpose of centralisation and meaningful assessment of all the cases of Bajaj Group, Bikaner. A notice was issued to the petitioner on 8th June, 2017 requiring the petitioner to file his objection with regard to the centralisation of the case before the ACIT, Bikaner and present himself in the office on or before 28.06.2017. It appears that the petitioner instead of appearing before the authority concerned sent a letter on 12.06.2017 and requested the transfer of his cases to Central Circle New Delhi and not to Central Circle Bikaner. The Commissioner of Income Tax, Noida while giving reasons for transfer of cases to AC....
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.... Others passing Writ Tax No. 70 of 2014 dated 30.08.2016 wherein also it has been categorically held that the order of transfer can be passed only after giving assessee a reasonable opportunity of hearing where it is possible to do so for the said purpose. We have considered the submission of the learned counsel for the assessee and Sri Gaurav Mahajan, learned counsel for the revenue. For ready reference Section 127 is quoted herein below:- "127. (1) The [Principal Director General or] Director General or [Principal Chief Commissioner or] Chief Commissioner or [Principal Commissioner or] Commissioner may, after giving the assessee a reasonable opportunity of being heard in the matter, wherever it is possible to do so, and aft....
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....not in agreement, the order transferring the case may, similarly, be passed by the Board or any such [Principal Director General or] Director General or [Principal Chief Commissioner or] Chief Commissioner or [Principal Commissioner or] Commissioner as the Board may, by notification in the official Gazette, authorise in this behalf. (3) Nothing in sub-section (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 jurisdication) 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, loc....
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....it Tax No. 566 of 2015 dated 21.07.2015 wherein it has categorically been held that the law requires reasons to be supplied for transfer of the case. In the present case, we find that sufficient reasons has been disclosed for transfer of the case. Ample opportunity was given to the petitioner to file his objection as well as for personal hearing which the petitioner did not avail and therefore the transfer order was passed under Section 127. It is further to be noted that from the objection filed by the petitioner he has himself stated that instead of cases be transferred to Bikaner it can be transferred to Central Circle Delhi as such the petitioner had full knowledge of the intention of the authority and the reason for the transfer of the....
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.... Income Tax, within whose jurisdiction the case of the group searched are assessed to tax. In the present case as indicated herein above, that the group of cases are assessed on different place, namely, at Delhi, Noida, Bikaner, Mumbai etc. and therefore the submission of the learned counsel for the petitioner has no force as the cases of the petitioner group are centralised in accordance with law, and even otherwise the instructions are just to facilitate the authorities to carry on the execution of the proceedings in accordance with law and after due consideration of the entire material and facts of the case. Learned counsel for the petitioner has not supported his submission, while pressing the aforesaid circular/ instruction, exce....