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2018 (12) TMI 1400 - HC - Income TaxTransfer of cases u/s 127(1) - reasons for transfer - Held that:- There is no quarrel that a case can be transferred for coordinated investigation. At the same time, it is also necessary for the authority to say that on what reasons, such coordinated investigation is required and that statement is to be clearly spelt out in the order transferring the case from one Officer to another Officer. When such reasoning is not available in the present case, this Court is inclined to set aside the impugned order and remit the matter back to the first respondent to pass a fresh order expressing the reasons for transfer. At this juncture, this Court makes it very clear that it is not expressing any view on the merits of the reasons stated in the show cause notice as well as the objections raised by the petitioner opposing such transfer, as it is for the first respondent to consider the matter afresh and pass order by stating reasons. Accordingly, the writ petition is allowed and the impugned order dated 26.06.2018 is set aside. Consequently, the matter is remitted back to the first respondent to pass a fresh order on merits and in accordance with law
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