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2009 (1) TMI 245 - HC - Income TaxTransfer of case u/s 127 after search– objection filed by assessee – held that - In the instant case, the petitioner had filed two representations dated June 11, 2008, and September 8, 2008, objecting to the proposed transfer. However, the order impugned is silent how the replies and enclosures on record were considered. Since the two written objections were filed and as filing of objection is not an empty formality, it was incumbent upon the Commissioner of Income-tax, Kolkata-I, respondent No. 1, to deal with the objections. - Hence, the order impugned passed under section 127 of the Act by respondent No. 1 cannot be sustained and is, thus, set aside and quashed
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