Law: Income Tax Act, 1961

Section: 127

Section 127 of the Income-tax Act, 1961 - Income tax authorities - Power to transfer cases - Commissioner, in exercise of powers under section 127, transferred case of assessee from one Circle to another Circle - Whether since said order was preceded by a show cause notice and consequent thereupon assessee preferred his objection, matter was required to be considered on merits by Commissioner in accordance with law and disposed of by a reasoned speaking order after affording assessee an opportunity of personal hearing - Held, yes FACTS The Commissioner in exercise of the powers conferred upon him by section 127 transferred the assessee's case from one Circle to another Circle. On writ : HELD The impugned order was preceded by a show-cause notice and consequent thereupon the assessee preferred his objection. Therefore, the matter was required to be considered on the merits by the Commissioner and to be disposed of by a reasoned speaking order and not in the manner as had been purported to be done by the impugned order. The impugned order read as an administrative order to transfer of an assessee's case from one particular circular to another. In the circumstances, the impugned order was liable to be and was quashed and set aside with liberty to the Commissioner to consider the matter afresh in accordance with law after affording the assessee an opportunity of personal hearing and thereafter to dispose of the same by a reasoned speaking order. Note : The case was decided in favour of the assessee. JUDGMENT M.H.S. Ansari, J. - The application is moved upon notice. After having heard the oral submissions of learned counsel for the respective parties this court is of the view that instead of keeping the writ application pending on the file of this court it can be disposed of at this stage with certain appropriate directions. The petitioner has questioned the order dated July 26, 2002, passed by the Commissioner of Income-tax, Asansol, in exercise of the powers conferred upon him by section 127 of the Income-tax Act, 1961, and thereby transferred the petitioner's case from the Deputy Commissioner of Income-tax, Circle-3, Asansol, to the Deputy Commissioner of…

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