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2010 (4) TMI 1048 - HC - Income TaxTransfer the case u/s 127 - transferring the jurisdiction from Guwahati to New Delhi - Whether the order u/s 127(2) satisfies the requirements spelled out in the Statute? - validity of notice issued under section 142(1) by non-jurisdictional officer - It is the case of the petitioner that he was never intimated about the order of transfer and no reason whatsoever was assigned to him towards transferring the jurisdiction from Guwahati to New Delhi. HELD THAT:- Section 127 mandates that assessee must be given a reasonable opportunity of being heard while exercising the power to transfer cases. Although a rider "wherever it is possible to do so" is also there, it is not the case of the respondents that it is not possible to do so. Further, the order is to be passed after recording the reasons for doing so. Apart from the fact that the petitioner was not provided with any opportunity of being heard in the matter, the reasons assigned in the order dated 24-7-2007 which is "administrative convenience and for co-ordinating effective investigation" also cannot be said to be the reasons as envisaged in section 127(1). Writ petition succeeds on both counts, i.e., non-issuance of notice to the petitioner and non-furnishing of reasons for transferring the matter from Guwahati to New Delhi. Consequently, the impugned order dated 1-8-2007 (Annexure-B) stands set aside and quashed. The writ petition is allowed, however, without any order as to costs. Setting aside of the impugned order may not preclude the respondents from proceeding with the matter in accordance with law, if so advised. In favour of assessee
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