TMI Blog1987 (4) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... ment order dated March 20, 1986, passed by respondent No. 4, Shri K. Sundaresan, Income-tax Officer, Central Circle-III, Madras. The aforesaid impugned notification transfers the cases of the petitioner from the Income-tax Officer (INV), Special Circle-I, New Delhi, and the Income-tax Officer, Central Circle XXIX, Bombay, to the Income-tax Officer, Central III, Madras. It is alleged that neither this notification nor the reasons in support of the transfer orders was served upon the petitioner as a result of which the principles of natural justice have been violated and the said transfer orders contained in the said notification were invalid. The petitioner has also assailed the validity of the aforesaid ex parte assessment order dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to him and the Board may similarly transfer any case from (i) any Income-tax Officer or Income-tax Officers, or (ii) any Income-tax Officer or Income-tax Officers having concurrent jurisdiction with the Inspecting Assistant Commissioner, to any other Income-tax Officer or Income-tax Officers (whether with or without concurrent jurisdiction with the Inspecting Assistant Commissioner) : Provided that nothing in this sub-section shall be deemed to require any such opportunity to be given where the transfer is from any. Incometax Officer or Income-tax Officers (whether with or without concurrent jurisdiction with the Inspecting Assistant Commissioner) to any other Income-tax Officer or Income-tax Officers (whether with or without con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the order may be supplied to the assessee as well as to the Commissioner of Income-tax. Beyond this, the counter-affidavit does not say anything whether the Commissioner of Income-tax, Bombay Central-III, Bombay, had complied with those instructions or not in the matter of supplying a copy of the transfer order to the assessee. Learned counsel for the respondents also relied upon this very assertion in the counter-affidavit and further submitted that efforts had been made to find out whether the Commissioner of Income-tax, Bombay Central-III, Bombay, had supplied or not a copy of the transfer order to the petitioner but the relevant record there was not traceable. It was also pointed out by learned counsel for the respondents that the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ralisation of all their cases at Madras by an order of the Board could be the result of some information received from some other source from which he may not be aware of the reasons of the transfer order in question. Thus, it cannot be said that the petitioner was communicated the transfer order and the reasons thereof given by the Board. The result of such an omission has been discussed in Ajantha Industries v. Central Board of Direct Taxes [1976] 102 ITR 281 (SC), wherein it was held as follows (headnote): . " Non-communication of the reasons in the order passed under section 127(1) was a serious infirmity and the order was invalid, " It was further observed by the Supreme Court in this authority as follows (p. 285): The reas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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