TMI Blog2014 (1) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... of 2014 - - - Dated:- 9-1-2014 - Dr. Dhananjaya Yeshwant Chandrachud and Dilip Gupta, JJ. For the Appellant :- Dinesh Tiwari JUDGEMENT Dilip Gupta, J. The petitioner has questioned the legality of an order passed by the Commissioner of Income Tax, Allahabad on 17 December 2012 under Section 127(2) of the Income Tax Act, 1961 (hereinafter referred to as the 'Act'). A copy of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reasonable opportunity of being heard nor does it record any reason for the transfer of the case. Learned counsel appearing on behalf of the Revenue states that reasons have been recorded in the letters dated 29 October 2012 and 5 October 2012 of the CIT (Central) Kanpur and DIR (Investigation) Kanpur. Learned counsel has relied upon a judgment of a learned Single Judge of the Kerala High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ile its reply to the proposed transfer of cases from Mirzapur to Allahabad within a period of two weeks from today and shall appear before the Commissioner of Income Tax at Allahabad on 23 January 2014. We keep all issues to be decided by the Competent Authority. The fresh order may be passed in accordance with law after furnishing a reasonable opportunity of being heard to the assessee. The p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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