Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2013 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (12) TMI 835 - HC - Income TaxTransfer of case of a partnership firm - contravention, principles of natural justice and violation of Section 127 - Held that:- Rightly in this case, a show-cause notice was issued and the petitioner was provided an opportunity to make objections and after considering the objections, this impugned order of transfer was made. The question is as to whether the transfer order has been communicated and whether it is required to be communicated. Though Section 127(2) of the Act does not speak about the communication of the order, but any order affects the party is to be communicated. The impugned order is to be communicated and it should be a reasoned order and it should assign reasons as to why the case of the petitioner is not considered. The Commissioner Income Tax at Gulburga is directed to pass fresh order and the order should be a reasoned order and the reasons to be assigned as to the rejection of the objections. - Consequently, the assessment order issued by the office at Belgaum is quashed. - Decided in favor of assessee.
|