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2010 (9) TMI 714 - HC - Income TaxTransfer of case - section 127 - recording of reasons before transfer - search and seizure - Held that:- In the facts of the present case, prima facie it appears that the reasons have not been recorded by the CIT before passing the impugned order under section 127(2) of the Act as nothing has been placed on record to indicate anything to the contrary; if at all reasons have been recorded, the same have not been communicated to the petitioner; and last but not least no opportunity of hearing been afforded to the assessee before passing the impugned order - As a natural corollary, the impugned notice dated 23-2-2010 under section 153C of the Act which has been issued by the respondent No. 2, Asstt. CIT-1(1), Bhopal, who derives jurisdiction by virtue of the impugned order dated 11-11-2009 also cannot be sustained - Writ petition is allowed
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