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2014 (5) TMI 156 - HC - Income TaxTransfer of jurisdiction u/s 127 of the Act – Held that:- As such no reason has been recorded, that is not possible to provide the reasonable opportunity of hearing - it was obligatory on the part of the CIT to provide the reasonable opportunity of hearing before passing the transfer order - It is a pre-requisite and mandatory - no opportunity has been given before passing the transfer order - u/s 127, the reasons should be recorded for the transfer of the case – but the order reveals that no reason has been recorded - both the requirements have not been fulfilled, thus, the transfer order dated 11.9.2008 is illegal. Relying upon Ajantha Industries v. Central Board of Direct Taxes [1975 (12) TMI 1 - SUPREME Court] - for exercising the power u/s 127 for transferring of the case from one officer to another officer of different jurisdiction, it is mandatory to give opportunity of hearing before passing the order and further the reason for the transfer of the case must be recorded - neither any notice nor any opportunity has been given to the assessee before passing the order, nor there is any finding that it is not possible to give opportunity nor any reason has been recorded for the transfer of the case - the Central Circle-4, New Delhi has assumed the jurisdiction by virtue of the transfer order dated 11.9.2008, all the orders passed by the Assistant Commissioner of the Income Tax, Central Circle-4 New Delhi are without jurisdiction and are set aside – Decided in favour of Assessee.
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