1997 (8) TMI 9

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...., after giving the assessee a reasonable opportunity of being heard and after recording the reasons for doing so, to transfer any case from one or more Assessing Officers subordinate to him to any other Assessing Officer or subordinate. In the present case, the petitioner-company is regularly being assessed by the Income-tax Department at Jaipur, ever since their incorporation from 1979, but the Commissioner, Income-tax Department, Jaipur, exercising powers under section 127 of the Act, has vide order dated March 29, 1996/April 3, 1996, transferred the case of the petitioner to the jurisdiction of the Deputy Commissioner of Income-tax, Special Range, Cuttack, Orissa, without giving any reasons and without any authority or jurisdiction. The ....

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....s have been transferred. No reason has been given for such transfer. On March 1, 1996, vide annexure 3, the Income-tax Officer had written a letter to the Assistant Commissioner of Income-tax, Jaipur, to the effect that there is no need to transfer the cases to Cuttack. It was further pointed out by the Income-tax Officer that if the income-tax authorities at Cuttack feel that some of the files are essentially required being connected with such proceedings, then the list of such files may be sent for transfer from Jaipur charge. The contention of the petitioner is that the Commissioner, Jaipur, has no powers whatsoever to transfer any other cases to Cuttack for the reason that he could have only transferred the cases, if permissible unde....

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....as observed as under : "Where, after giving an opportunity to the appellants for a proposed transfer of their cases 'for facility of investigation' from the Income-tax Officer at Nellore to an Income-tax Officer at Hyderabad, the Central Board passed an order under section 127(1) of the Income-tax Act, 1961, transferring the cases but in the order served on the appellants no reasons were recorded or communicated : Held accordingly, that non-communication of the reasons in the order passed under section 127(1) was a serious infirmity and the order was invalid. On a perusal of the order, annexure P-19, we find that no reasons whatsoever have been recorded in the order by the respondent while passing order under section 127 of the Act....