Law: Income Tax Act, 1961

Section: 127

JUDGMENT Soumitra Pal, J.-In the writ petition the petitioners have challenged the action of the Revenue in transferring the file from Kolkata to Mumbai which they learnt from the order dated October 11, 2006, passed by the Deputy Commissioner of Income-tax, Central Circle-22, Mumbai, calling for filing of return under section 153C of the Income-tax Act, 1961 (for short, "the Act"), for the assessment years 1999-2000 to 2004-05. The grounds of challenge are that such transfer was carried out without inviting objection and without giving them an opportunity of hearing. The learned advocate appearing on behalf of the petitioners has relied on the judgment in Nitin Developers and Const v. CIT reported in [2006] 284 ITR 605 (Delhi) in support of his submissions. The matter was moved on November 27, 2006, when directions for affidavits were issued. The matter came up on January 15, 2007. Thereafter, it appeared on January 17, 2007. Since no affidavit was filed, the Revenue was directed to produce records. However, in spite of directions records have not been produced. Therefore, in my view, in the absence of affidavit and records, assertions made by the petitioners are deemed to be correct. In order to delve into the issue it is necessary to refer to the relevant portion of section 127 of the Act which is as under: "127.(1) The Director-General or Chief Commissioner or Commissioner may, after giving the assessee a reasonable opportunity of being heard in the matter, wherever it is possible to do so, and after recording his reasons for doing so, transfer any case from one or more Assessing Officers subordinate to him (whether with or without concurrent jurisdiction) to any other Assessing Officer or Assessing Officers (whether with or without concurrent jurisdiction) also…

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