1979 (3) TMI 45

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....C.J.--The petitioners are aggrieved by an order of transfer of their assessment circle from Hapur to Kanpur under s. 127(1) of the I.T. Act, 1961. The petitioners' grievance is that no reasoned order was passed or communicated to the petitioners. From the counter-affidavit it appears that notices to all the assessees in the group of Rameshwar Dass Mittal were served inviting them to show cause why....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e cases were transferred to the ITO, Kanpur, because the only other Central Circle office in Uttar Pradesh is at Kanpur. Learned counsel for the petitioners has invited our attention to Ajanta Industries v. CBDT [1976] 102 ITR 281 (SC), that a reasoned transfer order must not only be passed but must also be communicated to the assessee. In that case, the assessee had appeared and objected to th....