TaxTMI 
TaxTMI 
TaxTMI 
2022 (3) TMI 160
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....Shri Abhijeet Shrivastava for the petitioner and Shri Sanjay Lal, learned counsel for respondents are heard on the question of admission and so also final disposal. 3. Learned senior counsel for petitioner Shri G.N. Purohit raises following grounds in support of challenge to the aforesaid order (Annexure P/7): (i) The impugned order (Annexure P/7) was not promptly supplied to petitioner. (ii) The impugned order (Annexure P/7) was passed without affording reasonable opportunity of being heard in as much as the show cause notice not containing reasons on the basis of which the impugned order was passed. (iii) The reasons shown in the impugned order are irrelevant and not cogent enough to sustain an order of transfer u/S. 127 of the IT Act. (iv) The impugned order has been passed in violation of the mandatory provisions of Section 127 of the IT Act to the extent that there was no agreement between the transferring and the transferee authority. 4. Learned counsel for the Revenue Shri Sanjay Lal, on the other hand, has filed preliminary submission on behalf of respondents along with certain correspondences between the transferring and the transferee authority in support of his....
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....be passed by the Board or any such Principal Director General or Director General or Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner as the Board may, by notification in the Official Gazette, authorise in this behalf. (3) Nothing in sub-section (1) or sub-section (2) shall be deemed to require any such opportunity to be given where the transfer is from any Assessing Officer or Assessing Officers (whether with or without concurrent jurisdiction) to any other Assessing Officer or Assessing Officers (whether with or without concurrent jurisdiction) and the officers are situated in the same city, locality or place. (4) The transfer of a case under sub-section (1) or sub-section (2) may be made at any stage of the proceedings, and shall not render necessary the reissue of any notice already issued by the Assessing Officers or Assessing Officers from whom the case is transferred. Explanation.--In section 120 and this section, the word "case", in relation to any person whose name is specified in any order or direction issued thereunder, means all proceedings under this Act in respect of any year which may be pending on the date of such or....
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....ss of the assessee is mainly concentrated in an around Madhya Pradesh only. Mainly on the ground of search being conducted by the ADIT Hyderabad, the case of the assesse could not be transferred to ACIT (Central) -1(2)." (emphasis supplied) The contents of para-2 as reproduced above reveal that petitioner/assessee had come to know that search of the documents/premises of petitioner/assessee was being conducted by ADIT, Hyderabad and the factum of search being the reason behind the proposed transfer. 7.2 Thereafter the impugned order dated 26.10.2021 (Annexure P/7) was passed transferring the case of petitioner from Bhopal to Hyderabad owing to the seriousness of allegations against M/s HES Infra Pvt. Ltd. and M/s Mantena Constructions Pvt. Ltd. with whom petitioner had worked/working as a contractor. The order further assigned reason that the close nexus between M/s Arni Infra, Bhopal (sole proprietorship firm of petitioner/assessee) and the principal contractors M/s HES Infra Pvt. Ltd. and M/s Mantena Constructions Pvt. Ltd. in obtaining and execution of subcontracts and generation of unaccounted money has compelled transfer of the case so that petitioner/assessee is assessed a....
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....the same place. 9.4 Consequently, as a necessary fallout of the aforesaid discussion, the ground of ostensible variance between the reason assigned for transfer in the show-cause notice and the impugned order of transfer does not actually exist in substance and essentiality. The simple reason being that petitioner knew that the case is being transferred for consolidating the records of the principal contractors and the sub-contractor (petitioner) at one place (Hyderabad). The principle of audi alteram partem thus stands complied with by implication. 10. The principles of natural justice cannot be applied mechanically. It is trite law that the principle of natural justice (audi alteram partem) is to be applied in each case depending upon the facts and circumstances and the compelling situations. Public interest is one of those compelling factors which can absolve following of audi alteram partem principle as is the case herein where consolidation of records of principal contractors and subcontractor at Hyderabad was necessary and in public interest for a proper and lawful search operation. 11. This case is an example of the paramount public interest of facilitating smooth and eff....