1996 (5) TMI 41

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.... of India, for issuance of a writ of mandamus/certiorari to quash the order dated January 16, 1996 (annexure P-19), passed under section 127(2)(a) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), on the ground that it does not contain reasons for transferring the case of the assessee from Gurdaspur to New Delhi. Counsel for the assessee has placed reliance upon a judgment of ....

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....g prejudicially the interests of any person, who can challenge the order in court, it ceases to be a mere administrative order and the vice of violation of the principles of natural justice on account of omission to communicate the reasons is not expiated. Where, after giving an opportunity to the appellants for a proposed transfer of their cases 'for facility of investigation' from the Income-....