TMI Blog2015 (7) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... been passed relying upon the same. Thus we find that the impugned order has been passed in breach of principles of natural justice in as much as evidence in the form of DIT (Investigation) letter which has been relied upon the impugned order was never furnished to the petitioners. Therefore the petitioner was unable to make appropriate submission with regard to the same. Further, the impugned order is a nonspeaking order as it merely states that the submission of petitioner has been considered and having done so, it is concluded the transfer of the case is warranted. Thus the impugned order is a nonspeaking order and in breach of principles of natural justice in as much as it relies upon evidence of which no notice was given to the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esponse, the office of Principal Commissioner of Income Tax by letter dated 6 February 2015 pointed out that the basis of centralization of petitioner's case to Aurangabad was the search carried out by the Director of Income Tax, Nagpur and the papers obtained during the course of the search carried out at Jhaveri Groups of Companies. It was on the aforesaid ground that the revenue sought centralization of all the cases dealing with the Jhaveri Group of Companies for coordinated inquiry and investigation. 4. The petitioner responded to the show cause notice by its reply dated 16 February 2015 and pointed out that they are in no manner connected with the Jhaveri Group of Companies. They are independent group carrying on the business a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Income Tax (Investigation), Nagpur which forms the basis of transfer of the petitioner's case was not made available to the petitioners even though the impugned order has been passed relying upon the same. Thus we find that the impugned order has been passed in breach of principles of natural justice in as much as evidence in the form of DIT (Investigation) letter which has been relied upon the impugned order was never furnished to the petitioners. Therefore the petitioner was unable to make appropriate submission with regard to the same. Further, the impugned order is a nonspeaking order as it merely states that the submission of petitioner has been considered and having done so, it is concluded the transfer of the case is warranted. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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