Law: Income Tax Act, 1961

Section: 127

Income-tax----Transfer of case---Transfer of assessment proceedings from Patna to Delhi --Assessees issued notice and given opportunity to be heard---All documents in custody of C.B.I. at Delhi ---Assessees having several Bank accounts at Delhi ---Assessees sitting or former M. Ps. ---Transfers will not inconvenience them---Reasons for transfers adequate---Transfers valid--¬Indian Income Tax Act, 1961, S.127. The petitioners filed writ petitions, questioning the orders transferring their cases from the Income-tax Officer at Ranchi to the Income-¬tax Officer at New Delhi as invalid, on the grounds that the principles of natural justice had been violated, that the reasons for the transfer were inadequate, that the petitioners would be put to great inconvenience and that the consent of the officers concerned had not been taken: Held, dismissing the petitions, that the transfers were valid because: (a) Notices to show cause had been issued, the petitioners had shown cause and the petitioners submissions had been considered; and there was, therefore, no failure of natural justice; (b) the reasons for the transfer included convenience and efficient assessment because the order in question indicated that ail the original and relevant documents were in the custody of the Central Bureau of Investigation at New Delhi, and the petitioners had several deposits in Banks at Delhi; . (c) the consent of the authorities in question had been taken and, in any case, the petitioners were not competent in this regard to say whether the consent had been taken or not, because that matter was between the income-¬tax authorities; (d) the petitioners were sitting Members of Parliament or former Members of Parliament and would not be put to inconvenience if they had to participate in assessment proceedings at New Delhi. JUDGMENT These three writ petitions have been heard together and are being disposed of by this common order as they arise out of a common order. Heard learned counsel for the petitioners as also learned counsel for the respondents. In these writ petitions, the order, dated December 2, 1996, passed by the Commissioner of Income-tax, Ranchi, a copy of which is Annexure "3"…

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