Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2015 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (7) TMI 484 - HC - Income TaxOrder of transfer challenged - second respondent working as the Commissioner of Income Tax (Exemption) in the city of Chennai Challenging the order of transfer - Held that:- The finding recorded by the Tribunal that the impugned order of transfer was penal in nature, is wholly unsustainable. The order of transfer was a general order covering 20 officers. It did not disclose any reason. Merely because the Department mentioned in the reply statement that there were complaints, the Tribunal could not have recorded a finding that the second respondent was penalised without an enquiry. We do not even know how the second respondent could be taken to be aggrieved, when the transfer was within the city of Chennai. Therefore, the order of the Tribunal setting aside the transfer order, is completely contrary to the law laid down by this Court and the Apex Court. However, it is now stated by Mr.V.Vijay Shankar, learned standing counsel for the second respondent that the second respondent now stands transferred to Patna, by an order dated 15.06.2015.
|