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[2007] 164 Taxman 90 (Allahabad)/[2009] 311 ITR 42 (Allahabad)/[2007] 210 CTR 499 (Allahabad) [2007] 164 TAXMAN 90 (ALL.) HIGH COURT OF ALLAHABAD Rimjhim Ispat Ltd. v. Commissioner of Income-tax-II, Kanpur* R.K. AGRAWAL AND VIKRAM NATH, JJ. CIVIL MISC. WRIT PETITION NO. 132 OF 2007 FEBRUARY 21, 2007 Section 127 of the Income-tax Act, 1961 - Income-tax authorities - Power to transfer cases - Assessment years 2003-04 to 2005-06 - Whether exigencies of tax collection may require income-tax authorities to transfer case of a particular assessee from Assessing Officer of area within which he resides or carries on business to another Assessing Officer under sub-sections (1) and (2) of section 127; order of transfer is not a material infringement of assessee's rights; however, before transferring case from one officer to another, a notice briefly stating reasons as to why it is proposed to transfer case has to be given to assessee - Held, yes FACTS The assessee-company was engaged in manufacture of stainless steel billets, flat wire rods, etc., and was also engaged in undertaking the work of liaisoning with public offices and other incidental activities. It had its registered office at Kanpur. For the services rendered to 'RK', the assessee received a sum of Rs. 8.43 crores during the financial years 2002-03 to 2004-05. As per the assessee, the amount so received had been disclosed in the return of income filed by it for the relevant assessment years, on basis of which the assessment for the assessment years 2003-04 and 2004-05 was completed and that for the assessment year 2005-06 was pending. Meanwhile, a search was conducted at the business premises of 'RK' wherein certain incriminatory documents were found. On the basis of the material so collected, the department transferred the assessment cases of said company to Delhi. Subsequently, on 10-11-2006, the Commissioner, Kanpur issued a notice to the assessee under section 127 proposing to transfer its assessment case to the Dy. Commissioner, New Delhi. After receiving the assessee's reply, the Commissioner, Kanpur effected the proposed transfer. The assessee challenged the said transfer order by filing writ petition…

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