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2023 (10) TMI 658 - HC - Income TaxNon speaking orders - Orders do not bear a Document Identification Number (DIN) - transfer of cases concerning the petitioners to DCIT, Mumbai was proposed for administrative convenience and coordinated investigation carried out qua Suumaya - HELD THAT:- The concerned officer, while passing the impugned order, has not said a word as to what prevailed with her in directing the transfer of the petitioners’ cases to DCIT, Mumbai. As indicated above, the orders do not bear the DIN as well. Although Respondent [Mr Aseem Chawla] did try to persuade us to sustain the impugned orders, having regard to the fact that coordinated investigation was necessary as Suumaya Group was in Mumbai, we are not inclined to accept the plea as the impugned orders do not even advert to the reasons stated in the letter i.e., search on Suumaya group, administrative convenience, and coordinated investigation. There were several reasons given by the petitioners as to why the transfer ought not to take place. The least the PCIT could have done was to discuss, in the briefest of terms, why these reasons did not prevail with her. It cannot be disputed that Section 127(1) required PCIT to set forth reasons in the order. What compounds the injury is that the impugned orders do not bear a DIN, which is a requirement of the CBDT Circular No. 19/2019 dated 14.08.2019. Thus, for the foregoing reasons, we are inclined to set aside the impugned orders.
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