2002 (1) TMI 11

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....ce a very short point of law is involved, and there is no controversy on facts, we proceed to dispose of the writ petition at this stage itself. A common order, dated October 4, 2002, passed by the Commissioner of Income-tax, Delhi-II, New Delhi, in exercise of powers under section 127 of the Income-tax Act, 1961 (for short the "Act"), transferring the cases of the four petitioners from New Del....

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....usiness activity of the petitioners is at Faridabad and even the functionaries of petitioners Nos. 1 and 2 companies reside at Faridabad, no prejudice is likely to be caused to them on account of transfer of their cases to Faridabad. We are unable to persuade ourselves to agree with learned counsel for the respondents. In this petition, we are not concerned with the question whether the petitio....

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....der: "...in the matter of the transfer of a case under section 127 of the Act, it is necessary that the authority which proposes to transfer the case must, wherever it is possible to do so, give the assessee a reasonable opportunity of being heard with a view to enable him to effectively show cause against the proposed transfer. The notice must also propose to give a personal hearing. It is als....