TMI Blog2014 (1) TMI 1236X X X X Extracts X X X X X X X X Extracts X X X X ..... ld also give reasons of the proposed transfer - In the case of assessee order passed was in breach of natural justice i.e. not giving of notice, not giving a personal hearing and passing the order without reasons - Decided in fvaour of petitioner. - WRIT PETITION NO.2498 OF 2013 - - - Dated:- 6-1-2014 - S Shah And M S Sanklecha, JJ. For the Appellants : Ms A Vissanji i/by S J Mehta For the Respondent : Ms S V Bharucha JUDGEMENT:- PC : Leave to amend. Amendment to be carried out forthwith. 2. At the request of learned counsel for parties, the petition is taken up for final disposal at the stage of admission itself. 3. By this petition under Article 226 of the Constitution of India, the Petitioner has challenged the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the impugned order transferred the case of the petitioner from from ITO, Mumbai to Deputy Commissioner of Income Tax, Bangalore for co-ordinated investigation and assessment. However, it appears that the copy of the impugned order was not served upon the petitioner and same came to the notice of the petitioner only on the revenue filing its affidavit in reply. Therefore, leave was sought to amend the petition to challenge the impugned order and the same was granted. 7. The grievance of the Petitioner is that the impugned order dated 13 April 2012 transferring the Petitioner's proceedings from Mumbai to Bangalore has been passed without indicating any reasons, save and except mentioning that the order of transfer has been issued for co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer or at a particular place. Nevertheless the power to transfer proceedings from one place to another under Section 127 of the Act cannot be exercised arbitrarily. We find that in the present case, neither any notice was issued to the Petitioner nor was any personal hearing was granted to the Petitioner before passing the impugned order dated 13 April 2012. Our Court in Shikshan Prasarak Mandali vs. CIT 352 ITR 53 has held that giving of notice of the proposed transfer and hearing before passing any order of transfer under section 127 of the Act is necessary otherwise it is in breach of audi alteram partem rule. Besides we also noticed that no reasons have been indicated in support of the impugned order dated 13 April 2012, save and ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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