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2014 (1) TMI 815 - BOMBAY HIGH COURTTransfer of assessment proceedings - Held that:- As per section 127 - The transfer can take place only after sufficient compliance of principles of natural justice - The notice issued to petitioner does not indicate the reasons which have led to the revenue being of the view that the transfer of assessments from Mumbai to Bangalore is necessary for proper investigation - Following Shikshan Prasarak Mandal vs. CIT [2013 (3) TMI 153 - BOMBAY HIGH COURT] - Giving of notice for proposed transfer must contain reasons for the same - This alone would enable a party to respond to the same and satisfy the audi alterm pa rtem rule - The reasons set out by the Commissioner on 29 October 2012 in support of the impugned order dated 2 November 2012 should be treated as a show cause notice and the Petitioner would respond to the same - Decided against assessee.
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