1975 (11) TMI 18

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....tted that no reason had been recorded for the transfer and, thirdly, it was urged that the impugned order was passed mala fide. Section 127 of the Income-tax Act, 1961, provides as follows : "127. Power to transfer cases.-(1) The 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 any Income-tax Officer or Income-tax Officers subordinate to him to any other Income-tax Officer or Income-tax Officers also subordinate to him and the Board may similarly transfer any case from any Income-tax Officer or Income-tax Officers to any other Income-tax Officer or Income-tax Officers : Provided that no....

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....o all proceedings under this Act which may be commenced after the date of such order or direction in respect of any year," It was, therefore, necessary for the Board in this case to give, an opportunity to the assessee unless the Board thought that such opportunity was not possible, and to record the reasons before passing the impugned order. So far as giving of the opportunity is concerned, the original records were produced before me and from the same I find that the notice was given to the assessee. The said notice was served on the assessee on the 8th of November, 1972, and the original acknowledgment receipt bearing the rubber stamp of the petitioner was produced before me. I am not, therefore, satisfied that such-opportunity as cont....

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.... application, therefore, cannot be accepted. The second contention urged was that there was no recording of reasons. From the order sheet it appears as follows : "Subject : jurisdiction Transfer of case. M/s. Cachar Plywood Ltd. The C.I.T. (Central), Calcutta, has proposed transfer of the above case from Assam charge to (Central) Calcutta charge to facilitate investigation. The C.I.T., Shillong, has no objection in the matter. Since change of place is involved, it is necessary to issue show-cause notice ; fair letter put up for signature. Sd/- Illegible, 15-9-72. U.S, (A.I.) Reference note dated 15-9-72 above. 2. In reply to show-cause notice, the assessees have stated that they have no objection to the proposed transfer of ....