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2015 (2) TMI 762 - HC - Income TaxLegality of an order passed under Section 127(2) - Power to transfer cases - Held that:- Perusal of the record as well as the reply reveals that the respondents are unable to refer to any show cause notice much less any communication that may answer to the description of a notice informing the assessee about the proposed change of jurisdiction. A reference in the post decisional representation filed by the assessee to a telephone call may give rise to an inference that the assessee was aware of a proposal to transfer jurisdiction, but does absolve the authority of its obligation to disclose the particulars of the proposed transfer. The presence of a representative of the assessee on 29.5.2014, as recorded in the order-sheet could have been relevant if this fact had been recorded in the impugned order or if the impugned order had recorded any contention raised by the said representative. A perusal of the impugned order reveals that it does not refer to any contention raised on behalf of the assessee thereby clearly proving that the assessee was not afforded any opportunity of hearing. Thus no hesitation in holding that the impugned orders are contrary to the provisions of Section 127 of the Act and consequently, set aside and direct the Commissioner of Income Tax, Gurgaon, to pass a fresh order after affording an opportunity to the petitioners to file their reply to the proposed transfer of jurisdiction - Decided in favour of assessee.
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