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TMI Blog2015 (2) TMI 762X X X X Extracts X X X X X X X X Extracts X X X X ..... vocate For the respondents : Mr. Rajesh Sethi, Advocate, and Mr. Arun Biriwal, Advocate JUDGMENT RAJIVE BHALLA, J.(Oral) By way of this order we shall decide CWP Nos.21214, 22852 and 22856 of 2014 as controversy in these petitions relates to legality of an order passed under Section 127(2) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'). Counsel for the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the petitioner prays that the impugned order may be set aside and the Commissioner may be directed to reconsider the matter. Counsel for the revenue, while accepting the fact that a written show cause notice was not issued, points out that in a post decisional reply, the assessee has admitted that a telephone call was received thereby proving that the petitioner was aware that proceedings fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice of a notice calling upon the assessee to show cause why jurisdiction should not be transferred from one to another Assessing Officer. The requirement of a reasonable opportunity of hearing would require the officer concerned to form an opinion of the necessity of transfer from one to another jurisdiction, apprise the assessee of such an impending eventuality and upon receipt of a reply, if an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this fact had been recorded in the impugned order or if the impugned order had recorded any contention raised by the said representative. A perusal of the impugned order reveals that it does not refer to any contention raised on behalf of the assessee thereby clearly proving that the assessee was not afforded any opportunity of hearing. In view of what has been recorded hereinabove, we have no h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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