2009 (12) TMI 1033

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....ey Mittal, This order shall dispose of two writ petitions being W.P.No. 9294/2009 and W.P.No. 9295/2009 as the controversy in both these case is identical. For the sake of convenience the main order is being passed in W.P.No. 9294/2009. 2. An order dated 3-4-2009 passed by the Commissioner of Income-tax-1, Indore under section 127(1) of the Income-tax Act, 1961 ('the Act') is subject....

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....ntain that the aforesaid transfer orders are totally contrary to the mandatory provisions of section 127(1) of the Act. 4. Shri P.M. Choudhary, learned counsel for the petitioner has reiterated the pleas raised by the petitioner in the pleadings during the course of arguments as well. 5. On the other hand, Shri R.L. Jain, learned senior counsel for the respondents has supported the transfer ....

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....er to transfer cases, Section 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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....fter 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, pass the order;" 9. It is apparent from the perusal of the aforesaid provisions that the order of the transfer can be passed by the Competent Authority, after giving assessee a reasonable opportunity of being heard in the matter, whereve....