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2021 (12) TMI 107 - BOMBAY HIGH COURTTransfer of case u/s 127 - transfer of Petitioner's assessment from Mumbai to Bengaluru - why Petitioner's case should not be transferred to Bengaluru for completing the assessment proceedings? - HELD THAT:- There is no case made out for transferring Petitioner's case to Bengaluru. Under Section 127(2) where the Assessing Officer or Assessing Officers from whom the case is to be transferred and the Assessing Officer or Assessing Officers to whom the case is to be transferred are not subordinate to the same Principal Director General or Director General or Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner, where the Commissioner to whom such Assessing Officers are subordinate are in agreement, then the Commissioner from whose jurisdiction the case is to be transferred may, after giving the Assessee a reasonable opportunity of being heard in the matter, wherever it is possible to do so, and after recording his reasons for doing so, pass the order. It is true in this case Petitioner was given a show-cause notice and the personal hearing was granted before passing the order impugned but the reasons recorded in the order are certainly subject to judicial scrutiny and must be reasonable. In impugned order, Respondent No.1 has only narrated the facts but has not given any reasons why in the facts and circumstances of the case, Petitioner's case has to be transferred to Bengaluru. Petitioner is assessed in Mumbai and the firm of which Petitioner is a partner is also assessed in Mumbai. Pending of a case before the learned Addl.CMM cannot be accepted as reason for transfer of Petitioner's assessment from Mumbai to Bengaluru.
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