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2016 (7) TMI 1386 - HC - Income TaxTransfer of cases u/s 127 - case of the petitioner is transferred from IT ward 3(3)(3), Ahmedabad to DCIT,Central Circle-3, Surat - non-compliance of principles of natural justice - Held that:- The notice of hearing dated 14.10.2015 fixing the date of hearing on 26.10.2015 came to be received by the petitioner on 27.10.2015 i.e. after the actual date of hearing. It also emerges from the record that within a very short period, reply came to be prepared on 29.10.2015 and submitted before the authority on 30.10.2015. But by that time, it was informed that order has already been passed and therefore, it clearly establishes from the record that no opportunity in actual terms is afforded to the petitioner. It is also required to be noticed that immediately upon noticing effect of order having been passed, repeatedly a request was made in protest of the same, but having been not paid any heed, the petitioner was constrained to approach this Court by way of the present petition. From the chronology of the events, it clearly reflects from the record that the impugned order dated 14.10.2015 is passed in defiance of principles of natural justice and therefore, in true sense, compliance of section 127 of the Act is not made by the respondent no.1 and therefore, this being the position on record, on this ground alone, the order impugned deserves to be quashed. The petitioner has specifically pointed out that he has even no remote connection with said M/s. HVK International Group, Surat. In the detailed reply submitted before the authority, it was brought to the notice that the petitioner is not at all directly or indirectly connected nor having any financial transactions with the said group. It was also specifically asserted that search operation was under mistaken belief. From the record of the case, even a certificate is issued by the said M/s. HVK International Group dated 3.12.2015 in which it was specifically submitted that there is no business or financial transaction or any connection with the present petition. For the reasons recorded above, this petition is allowed. The impugned order of tranfer passed by respondent no.1 authority is hereby quashed and set aside.
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