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2015 (3) TMI 810 - HC - Income TaxPower to transfer cases - impugned transfer has been made from the file of second respondent to the file of third respondent - whether the order of transfer dated 16.12.2008 made by the first appellant/first respondent is valid as per law or the same is liable to be quashed? - Held that:- It is true that the respondent/petitioner is having separate educational institutions in and around Thuckalay, Kanyakumari District. It is also true that the Chairman of the respondent/ petitioner is running several educational institutions in Kerala in his individual capacity. But no-one can say that the said A.P.Majeed Khan is not getting income from the institutions which are being run by the trust as well as from the institutions which are being run by him in his individual capacity. Under the said circumstances for making effective assessment and also for having coordinate enquiry and investigation, such transfer is must and the same would not create any prejudice to the respondent/petitioner. Since Section 127(2)(a) is nothing, but a machinery provision and since no serious allegations have been levelled against the appellants/respondents, this Court is of the considered view that the first respondent/first appellant is having power of transfer even without assigning any reason and therefore the order passed by the first appellant/first respondent is perfectly valid in law and the same need not be quashed. The learned Single Judge has simply observed that such transfer is not factually justifiable and consequently allowed the writ petition. In view of the discussion made earlier, this Court has received considerable force in the contention putforth on the side of the appellants/ respondents and therefore the impugned order passed by the learned Single Judge is liable to be quashed.
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