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1964 (10) TMI 8 - SC - Income TaxWhat is the effect of the proviso to section 127(1) of the Income-tax Act, 1961 (43 of 1961)? Held that:- the construction for which Mr. Jain contends is a reasonably possible construction. In fact if the words used in the proviso are literally read, Mr. Jain would be justified in contending that the requirement that reasons must be recorded applies even to cases falling under it. On the other hand, if the obvious object of the proviso is taken into account and the relevant previous back ground is borne in mind, it would also seem reasonable to hold that in regard to cases falling under the proviso, an opportunity need not be given to the assessee, and the consequential need to record reasons for the transfer is also unnecessary, and this view is plainly consistent with the scheme of the provision and the true intent of its requirements. We would accordingly hold that the impugned orders cannot be challenged on the ground that the Board has not recorded reasons in directing the transfer of the cases pending against the assessee from one Income-tax Officer to another in the same locaity. Appeal dismissed.
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