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2011 (2) TMI 1242 - HC - Income TaxExercise of powers u/s 127(2) of Income-tax Act, 1961 - transferred IT cases of petitioners - from Dy. Commissioner of Income-tax, Circle-2, Jaipur to DC/ACIT, Rourkela (Orissa) – Held that:- it has not been controverted by the respondents authority that the notice to the assessees despite individual assessees, was never served and at no point of time, they were called upon at any stage in regard to centralization and transfer of their IT cases from Jaipur to Rourkela. Whereas the defence of respondents authority that Kamlajeet S. Ahluwalia was always representing all the assessees; as such no individual notice to the assessees was required to be served, in absence of material on record about authorizing Kamaljeet S. Ahluwalia to represent on behalf of other assessees named supra; or holding power of attorney on their behalf and they being individual assessees, their rights are seriously prejudiced in the absence of notice being individually served and opportunity of hearing being afforded to each of them, which is a mandate of law u/s 127(2) of IT Act, the very order impugned regarding transfer of IT cases qua petitioners named (supra) is held to be not sustainable and deserves to be set aside.
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