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2009 (8) TMI 779 - PUNJAB AND HARYANA HIGH COURTTransfer of cases - Provision of section 127 - The petitioner has argued that section 127 of the Act imposes an obligation on the Commissioner of Income-tax to pass an order supported with reasons while exercising power of transfer - Since, the reasons have been recorded in a separate order would not satisfy the requirement of section 127 of the Act because the reasons have to be part of the order and recording of separate reasons on file without communicating the same to the assessee has been considered to be unfair and unwarranted - the recording of separate reasons which are not part of the impugned order and their non-communication to the petitioners would not be sustainable in the eyes of law - Therefore,petition succeeds and the same is allowed - However,leave it open to the Commissioner to pass a fresh order in accordance with the law laid down by the hon'ble the Supreme Court in Ajantha Industries'[1975 -TMI - 6462 - SUPREME Court].
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