Law:

Section:

Section 127, read with section 250, of the Income-tax Act, 1961 - Income tax authorities - Power to transfer cases (Opportunity of hearing) - Assessee filed a writ petition contending that order of transfer of its case from Deputy Commissioner, Ballari to Deputy Commissioner, Balagavi was made in contravention of provisions of section 127- Assessee's case was that principles of natural justice had not been complied with as assessee was not heard in matter before passing of transfer order and even said order was never communicated to it - Single Judge allowed said petition - Whether, in order to ensure that there was fairness and opportunity of hearing, assessment orders were to be remanded back to appellate authority with a direction that he would call for a report under section 250(4) and thereupon pass an appropriate order in accordance with law - Held, yes [Para 11] [In favour of assessee/Matter remanded] FACTS â–  The assessee filed a writ petition challenging the order of transfer of its case from Deputy Commissioner, Bellari to Deputy Commissioner, Belagavi on the ground that the transfer was made in contravention of section 127. It was contended that the principles of natural justice had not been complied with as the assessee was not heard in the matter before passing of the order and even the order of transfer was never communicated to it. â–  The Single Judge allowed the writ petition. â–  On revenue's appeal: HELD â–  In order to ensure that there is fairness and opportunity of hearing, it would be necessary to balance the claims of both the parties and since the law provides for the procedure where this can be addressed, the writ appeals are allowed. The order of the single Judge is set aside and modified to the extent that the assessment orders are restored to file. â–  The appeals preferred against the assessment orders are also restored to file. The appellate authority would call for a report under section 250(4) from the Central Assessing Authority, Ballari, who in turn would permit the assessee to tender such additional documents and tender witnesses as may be necessary in support of his case and on the basis of the said…

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