TMI Blog1989 (5) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... law. The petitioner is a private limited company. It is registered under the Companies Act. Its head office is situated at 8/7, Industrial Area Site No. 4, Sahibabad, Ghaziabad. During the investigation of the account books of Goel Gases (P.) Ltd., 136-M, Connaught Place, New Delhi, a number of correspondence between the two companies were found. Therefore, survey of business premises at 8/7, I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... med that since the notice did not disclose any material for co-ordinated investigation, it was contrary to the provisions of law and settled decisions given by the Hon'ble Supreme Court and various High Courts. Reliance has been placed on Nasir Ahmed v. Assistant-Custodian General, Evacuee Property, AIR 1980 SC 1157 and Mahabir Prasad Santosh Kumar v. State of U. P., AIR 1970 SC 1302. None of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R 130 (MP), the High Court did observe that facility of investigation would not be a sufficient reason for transfer of a case and would not be in compliance with the requirements of section 127, but it made it clear that the order of transfer was being quashed because, "it did not give any reason for the transfer of the case in the order which was in contravention of the mandatory provisions of se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thout apprising the party concerned of it, then the order was vitiated, as it would be in violation of the principles of natural justice. Similarly, in Dhakeswari Cotton Mills Ltd. v. CIT [1954] 26 ITR 775 (SC), it was held that where a judicial enquiry was made or some material was supplied to the authority concerned which required it to be explained, then the order, without intimating the affect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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