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2014 (7) TMI 770 - HC - Income TaxValidity of order u/s 127(1) and (2) – Power to transfer cases – Transfer of jurisdiction to file return - Held that:- The authority was required to give a notice indicating the reasons for transferring the case from one area to another area – here, no notice was ever given to the assessee u/s Section 127 of the Act nor any opportunity of hearing was provided and that the notice did not contain any reason for transfer - relying upon Bansal Sharevests Services Ltd vs. Commissioner of Income Tax and another [2005 (4) TMI 24 - ALLAHABAD High Court] – as per the order passed u/s 127, no reasons have been recorded for transferring the case from Ghaziabad to New Delhi - no opportunity of hearing was provided and consequently the order of Commissioner of Income Tax dated 9.3.2006 passed u/s 127 (2) of the Act, cannot be sustained and is quashed – Thus, the DCIT, New Delhi, does not have any jurisdiction to issue a notice u/s 147 of the Act - Decided in favour of Assessee.
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