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Section 127 of the income-tax act, 1961-Transfer of cases-Petitioners' cases were transferred from Bombay to Delhi under orders of cbdt under section 127(1) in interest of proper investigation-Whether, where reasonable opportunity of being heard was not given to petitioners before passing of impugned orders, said orders could be set aside-Held, yes Facts The petitioners' cases were transferred from the ITO, Bombay, to the ITO, New Delhi, under orders passed by the CBDT, in exercise of powers conferred by section 127(1). The transfer of cases was effected in the interest of proper investigation. In writ, the petitioners challenged the legality of the impugned orders on the ground that they were denied a reasonable opportunity of being heard in the matter as no notices were served on them and nobody authorised by them had represented them in the matter. Held The respondents were unable to produce the acknowledgement of notices served on the petitioners or any record to indicate that someone duly authorised had represented the petitioners before the CBDT. In these circumstances, the contention of the petitioners that they were denied a reasonable opportunity of being heard before passing the impugned orders was required to be upheld and the impugned orders were required to be set aside. It was, however, open for the CBDT to pass fresh orders under section 127( 1) after service of proper notice. MISC. PETITION NOS. 1392, 1393 AND 1629 OF 1979. Miss Vasanti Patel and T.U. Khatri for the Petitioner. R.J. Joshi and H.K: Sajnani for the Respondent. JUDGMENT 1. All these three petitions filed under article 226 of the Constitution of India, can be conveniently disposed of by a common judgment because each of the petitioner is challenging the legality of the order dated 15-11-1978 passed by the Under Secretary, Central Board of Direct Taxes, transferring their cases from the ITO, Bombay to ITO, New Delhi. 2. The impugned order was passed by the Under Secretary, Central Board of Direct Taxes, in exercise of powers conferred by sub section (1) of section 127 of the Income-tax Act, 1961 ('the Act'), and the transfer of cases was effected in the interest of proper…

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