2024 (2) TMI 1593

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....enge in this writ petition. 2. A notice dated 14.12.2023 was received by the petitioner stating that a number of incriminating documents were seized pursuant to search and seizure action under Section 132 of the Income Tax Act, 1961 (the Income Tax Act). Since such documents are interconnected and affect the petitioner-s assessment, it was stated that it is proposed to transfer the assessment and centralise assessment relating to the transactions under consideration with the Central Circle, Kolkata. The petitioner was given three days to respond to the notice. By reply dated 15.12.2023, the petitioner objected to the transfer proposal on the ground that she previously lived in Chennai and currently lives in Coimbatore after marriage. The....

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....s have been set out therein for transferring the assessment and centralising it with interconnected assessments. Hence, she submits that the writ petition is liable to be rejected. 5. Since the dispute turns on Section 127 of the Income Tax Act, the said provision, in relevant part, is set out below: "127.Power to transfer cases.—(1) The [Principal Director General or Director General] or [Principal Chief Commissioner or Chief Commissioner] or [Principal 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 (whet....

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....ral 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." Both sub-sections (1) and (2) of Section 127 clearly envisage providing the assessee concerned a reasonable opportunity of being heard in the matter, wherever it is possible to do so. In the case at hand, the notice dated 14.12.2023 evinces that the PCIT was of the view that it is possible to provide a reasonable opportunity to the assessee before taking a decision. 6. This leads to the question as to whether such reasonable opportunity was provided. By notice dated 14.12.2023, only three days was provided to the assessee to re....