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2010 (9) TMI 249 - HC - Income TaxAssessee had not disclosed this income in its regular returns - issuance of cheques is not a genuine explanation - transactions are violative of section 40A (3) of the Act - no notice of the proceedings of transfer was given to the petitioner - without any notice to the petitioner and without giving any reasons for transferring the case from Income-tax Officer, Wardha to Income-tax Officer, Nagpur - Held that: - it was mandatory to record reasons for transferring the case from Income-tax Officer, Nellore, to Income-tax Officer, Special Circle II, Hyderabad - Rule is made absolute in the above terms. No order as to costs.
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