2007 (1) TMI 117

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....in transferring the file from Kolkata to Mumbai which they learnt from the order dated October 11, 2006, passed by the Deputy Commissioner of Income-tax, Central Circle-22, Mumbai, calling for filing of return under section 153C of the Income-tax Act, 1961 (for short, "the Act"), for the assessment years 1999-2000 to 2004-05. The grounds of challenge are that such transfer was carried out without ....

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....27 of the Act which is as under: "127.(1) The Director-General or Chief 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 after recording his reasons for doing so, transfer any case from one or more Assessing Officers subordinate to him (whether with or without concurrent jurisdiction) to any ....

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....Further, reasons for such transfer must be recorded. However, sub-section (3) postulates in the case of intra-city transfer no such requirement regarding grant of opportunity is necessary. In the instant case, prior to the transfer of the case from Kolkata to Mumbai, which is an inter-city transfer, no opportunity of hearing was given to the petitioners which is in contravention of sub-section (1)....