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2009 (3) TMI 507

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..... as 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. - 4979 (W)/09 - - - Dated:- 18-3-2009 - SOUMITRA PAL J. J.P. Khaitan and Nilay Sengupta for the petitioner. R.N Mitra and Ms. Anwara Qurashi for the repondents. Judgment: Soumitra Pal J .- Let affidavit of service filed in the court today be kept with the records. 2. In this writ petition, the petitioner has challenged the notice dated July 21, 2008, issued by the Income-tax Officer/Technical/Asansol, respondent No. 3 proposing transfer of the income-tax file of the petitioner from Income-tax Officer, Ward-3(1) Asansol to the Assi .....

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..... idential premises of Sri Ram group of cases, wherein your case was also covered. It is proposed to centralise the entire group of cases with Assistant Commissioner of Income-tax, Central Circle-1, Ranchi under the charge of Commissioner of Income-tax (Central), Patna for coordinated investigation and assessment. Accordingly, your case needs transfer to new earmarked jurisdiction. In this connection I am directed to request you to let this know by July 28, 2008, whether you have any objection to the proposed transfer. In the case of non-compliance on your part in respect of this matter, order under section 127 will be passed construing that you have, no objection in the proposed transfer. (emphasis supplied ) This may kindly be treated a .....

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..... ly impossible for me to comply with any notice of Income-tax Department at Ranchi. Even my health and security shall be at stake. 7. Thus I would request you not to transfer the income-tax file from Purulia to Ranchi. Thanking you, Yours faithfully, (Sd.) . . . . . . . . . . . . . . . Naresh Kumar Agarwal." 7. Thereafter, the order impugned was passed which is as under: "In exercising powers conferred upon me by section 127 of the Income-tax Act, 1961, and all other powers enabling me in this behalf, I, the Commissioner of Income-tax, Asansol, do hereby transfer/centralise the following cases from Assessing Officer mentioned at column No. 5 to Assessing Officer mentioned in column No. 7 for coordinated investigation and meanin .....

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