TMI Blog2021 (12) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... l Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner, where the Commissioner to whom such Assessing Officers are subordinate are in agreement, then the Commissioner from whose jurisdiction the case is to be transferred may, after giving the Assessee a reasonable opportunity of being heard in the matter, wherever it is possible to do so, and after recording his reasons for doing so, pass the order. It is true in this case Petitioner was given a show-cause notice and the personal hearing was granted before passing the order impugned but the reasons recorded in the order are certainly subject to judicial scrutiny and must be reasonable. In impugned order, Respondent No.1 has only narrated the facts but has no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wellery belonging to the firm was found on them. 4. Investigations commenced and a case before the Addl.CMM, Bengaluru is pending. The DDIT (Investigation) Unit-3(3), Bengaluru is a Respondent in that case before the learned Addl.CMM. 5. By a notice dated 07/04/2021 issued under Section 127(2), Respondent No.1 called upon Petitioner to show cause as to why Petitioner's case should not be transferred to Bengaluru for completing the assessment proceedings. Petitioner filed a reply dated 09/04/2021 showing show cause notice as to why his case should not be transferred. Petitioner's objections were rejected and the order dated 10/08/2021 that is impugned in this Petition came to be passed. 6. We have perused the notice as wel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed as reason for transfer of Petitioner's assessment from Mumbai to Bengaluru. 8. In the circumstances, Petition is allowed in terms of prayer clause (a) which reads as under :- (a) that this Hon'ble Court may be pleased to issue a Writ of Certiorari or a Writ in the nature of Certiorari or any other appropriate Writ, Order of direction, calling for the records of the Petitioner's case and after going into the legality and propriety thereof, to quash and set aside the order u/s 127 dated 10.08.2021 ( Exhibit K ) transferring the Petitioner's case to Bengaluru jurisdiction . 9. At the same time, Petitioner is hereby directed to fully cooperate with the authorities in Bengaluru, provide all documents required for t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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