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2009 (3) TMI 507 - HC - Income TaxTransfer of case- Search and Seizure operation was carried out u/s 132(1) of the Act., in the business as well as the residential premises of the R group of case and the assessee’s case was covered in the group. In order to centralize the entire group of cases and for co-ordinated investigation and assessment, the assessee’s case was transferred from Parulia to ranchi. Held that- though section 127 postulates that the assessee should be given reasonable opportunity of being heard, no opportunity was granted to the assessee. No cause had been shown for denial of such opportunity, the written objection furnished by the assessee was not dealt with. The order of transfer had been passed in the mechanical manner, therefore the notice and the order of transfer could not be sustained and were to be set aside.
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