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TMI Blog2014 (1) TMI 815X X X X Extracts X X X X X X X X Extracts X X X X ..... disposed of by this common order. 2. In all the three petitions a common order dated 2 November 2012 of Commissioner of Income Tax passed under Section 127(2) of the Income Tax Act, 1961 (`the Act') is being challenged. By the impugned order dated 2 November 2012 the petitioner's case ( all pending assessment proceedings) are being transferred from Mumbai to Bangalore. . 3. The facts in these three petitions are identical. Therefore, for the sake of convenience, the facts in Writ Petition (L) No.1843 are being referred to as the context in which the impugned order dated 2 November 2012 is being assailed. 4. The Petitioner is a company engaged in the business of trading in commodities and also derives income by way of rent, interest and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The Petitioner's representative attended the hearing and resisted the proposed transfer of the proceeding to Bangalore. 7. The Commissioner of Income Tax on 29 October 2012 recorded the reasons dealing with the petitioner's objections to the transfer. The primary reason given to pass an order of transfer from Mumbai to Bangalore was that there was no reply given by Petitioner to the summons issued under Section 131(1A) of the Act on 27 July 2011 seeking explanation for the losses claimed as a result of the transactions with Jitendra Salecha of Bangalore. By the impugned order dated 2 November 2012, the Petitioner's case came to be transferred from Mumbai to Bangalore. 8. Ms.Vissanji, learned counsel for the Petitioner submits that the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner of Income Tax. The order of transfer of a case must satisfy the requirement of Section 127 of the Act. In this case, the revenue may have justifiable reasons for the purposes of transferring the proceedings of assessment of the Petitioner from Mumbai to Bangalore. However, such transfer of proceedings from Mumbai to Bangalore must be in compliance with provisions of Section 127 of the Act which inter alia requires compliance with principles of natural justice. The show cause notice which has been issued to the Petitioner seeks to transfer the proceedings of assessment from Mumbai to Bangalore only on he ground of "for proper investigation and administrative convenience". The notice does not indicate the reasons which have led to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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