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2006 (5) TMI 66 - HC - Income TaxTransfer of case - It is not in dispute that no notice of the proposed transfer order was ever issued to the petitioner nor any objections invited from it. The order does not even enumerate the reasons which made it necessary to transfer the assessment proceedings from Delhi to Meerut. That a notice ought to go to the assessee and the order of transfer ought to disclose proper application of mind to the objections which the assessee may have raised is fairly well-settled. Inasmuch as both these requirements have failed in the instant case, the transfer of proceedings from Delhi to Meerut is rendered unsustainable. - we allow this writ petition, quash the order passed by the respondent
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