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2015 (7) TMI 1025 - HC - Income TaxAssessment proceedings transferred to Ghaziabad - retransfer from Patiala to Ghaziabad - Held that:- Persuing the impugned order we satisfied that it does not meet the parameters of an order required to be passed under Section 127(2) of the Act. Apart from use of the words “Coordinated Investigation” and “Administrative Convenience”, the order does not record the nature of “Coordinated Investigation” and “Administrative Convenience”, that necessitated transfer. This apart as assessment proceedings were transferred from Delhi to Patiala no reason has been assigned for their retransfer to Ghaziabad. The mere use of the words “Coordinated” and “Administrative Convenience ” does not absolve the department of its obligation to assign reasons, howsoever brief and in reasons that compelled the revenue to order transfer from Delhi to Patiala and then from Patiala to Ghaziabad. The words “Coordinated Investigation” and “administrative coordination” are not a magic wand that the revenue can waive without intimating the reasons underlying the need for transfer. The question is not whether an order is quasi judicial or administrative but whether rights of a party can be adversely effected, without assigning any reason? The answer to this question is obviously that reasons, howsoever brief must be assigned before passing such an order. It would be appropriate to point out that nine assessees reside in Punjab. Thus set aside the impugned order and direct the Commissioner of Income Tax, Ludhiana to pass a fresh order - Decided in favour of assessee .
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