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2016 (8) TMI 167 - HC - Income TaxTransfer of cases - application of mind - Held that:- The power exercised by the authority under Section 127 of the Act is thoroughly uncalled for in the absence of any linkage material of any nature. In view of facts prevailing on record, it clearly transpires that the authority has not acted in the spirit in which it has to act while dealing with an issue of transfer. By merely reproducing and taking out the words from the statutory provisions, the order cannot be said to be passed upon application of mind and therefore, it appears to the Court that the orders challenged in these petitions deserve to be set aside. For the reasons recorded above, the present petitions are allowed. The orders impugned dated 6.1.2016 are hereby quashed and set aside in each petition. The cases of the petitioner of SCA No.4473 of 2016 is ordered to be transferred back from the office of DCIT,Central Circle-3, Surat to ITO, Ward No.3(3)(9), Ahmedabad, (ii) the petitioner of SCA No.4474 of 2016 is ordered to be transferred back from the office of DCIT,Central Circle-3, Surat to ITO, Ward No.3(2)(2), Ahmedabad and (iii) petitioner of SCA No.4475 of 2016 is ordered to be transferred back from the office of DCIT,Central Circle-3, Surat to ITO, Ward No.3(3)(4), Ahmedabad and the respondent No.1 authority is directed to proceed with the same from the stage from where it may have presently reached. Rule made absolute in each matter.
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