Law:

Section:

Section 127 of the Income-tax Act, 1961 - Income-tax authorities - Power to transfer cases - Notices to assessee's were served inviting them to show-cause why their cases be not transferred to another circle - Assessee did not appear and no objection was filed to proposed transfer - Whether, in aforesaid circumstances, order of transfer could not be quashed merely for non-communication of same - Held, yes FACTS The notices to all the assessee were served, inviting them to show cause why, all their cases be not transferred to Kanpur circle. The notices were duly served. The petitioners had notice of the date of hearing, namely, 1-8-1975. On that date nobody appeared. On 30-7-1975, an application was received by post praying for an adjournment. This application was refused and the order of transfer was passed. The assessees filed instant petition on the ground, that no reasoned order was passed or communicated to them. HELD In the instant case, the assessee did not appear and no objection was filed to the proposed transfer. The Board, could hence, believe that the assessee had no objection. In this situation, it would be an idle formality to quash the order for non-communication of the order of transfer to the assessees. Note: The case was decided against the assessees. CASE REFERRED TO Ajanta Industries v. CBDT [1976] 102 ITR 281 (SC). JUDGMENT Satish Chandra, CJ.-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 all their cases be not transferred to Kanpur Circle. The notices were duly served. The petitioners had notice of the date of hearing, namely, 1st August, 1975. On that date…

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