Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2016 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (9) TMI 505 - HC - Income TaxTranser of cases - Held that:- Impugned order transferring the petitioner's case from Mumbai to Chennai is a nonspeaking order inasmuch as it does not deal with any of the principal contentions of the petitioner that it is in no away related to the Sugal and Damani Group. This was evident by the fact that it is an independent company having its independent Directors, situate in Mumbai and has only a business relationship with Summit, which is a part of the Sugal and Damani Group. The aforesaid order indicates non application of mind to the objections raised by the petitioner. It is an accepted position that an assessee does not have a right to be assessed by a particular officer of the Revenue. Nevertheless, when a petitioner's case is being transferred from one State to another then, while passing an order under Section 127(2) of the Act, the order must indicate prima facie consideration of the objections made by the person whose case is proposed to be transferred. Mere stating that the objections have been duly considered, cannot be itself negate the objections and uphold the notice for transfer. The primafacie consideration must provide a link between the basis of the notice and the conclusion arrived at after prima facie consideration of the objections. This is clearly lacking in the impugned order dated 20th September, 2015. We also notice that the impugned order places reliance upon a panchanama to support the transfer when the same finds no mention in the show cause notices or even relied upon by the Revenue in the affidavit-in-reply filed. This is also a breach of principles of natural justice. In fact before us, no reliance was placed upon the panchanama.
|