TMI Blog2014 (8) TMI 637X X X X Extracts X X X X X X X X Extracts X X X X ..... – The notice expressed the tentative opinion that the transfer of the petitioner's account to Kanpur was necessary for a co-ordinated investigation - the Commissioner relied on a report, the contents were not made known to the assessee and the order does not indicate any reasons in support of the decision to transfer the account despite the objection of the petitioner company, the order cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rst petitioner to present its objections to the proposed transfer of the account from Kolkata to the Kanpur Central region. The notice informed the first petitioner that a search and seizure operation under section 132 of the Act had been carried out on the Tirubala group of concerns on November 24, 2011, by the Investigation Wing of the Income-tax Department, Kolkata, which revealed that the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ally quoted in the order and the gist of the objection noticed before the relevant Commissioner pronounced the decision to transfer the account. Paragraph 4 of the impugned order, however, reveals that a report had been called from the jurisdiction Assessing Officer and the matter has been carefully perused . The report which, doubtless, went into the decision-making process was not made avail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nclusion or inference drawn from the facts. The reasons furnished by the Commissioner as quoted above are not the links between the facts and the conclusion but the conclusion itself. Reasons are the grounds that impel a person to reach a conclusion on the basis of the facts as noticed and presented. The impugned order carries the conclusion but not any reasons in support thereof. In the backdr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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