2015 (7) TMI 1025

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 173 of 2013 Counsel for the parties agree that the petition may be taken up for hearing and decided on the merits of the case. CM stands disposed of accordingly CWP No. 14461 of 2013 The petitioner prays for issuance of a writ of certiorari setting aside order dated 26.6.2013, whereby respondent No.4 has transferred assessment proceedings to Ghaziabad. Counsel for petitioner submits that apart .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dministrative in nature, dependent upon "administrative convenience" and the need for "coordinated investigation". As the matter in dispute involves a large number of assessees residing at different places including Ghaziabad, the revenue deems it appropriate to assess the parties at Ghaziabad. We have heard counsel for the parties, perused the impugned order and are satisfied that it does not me .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... haziabad. The words "Coordinated Investigation" and "administrative coordination" are not a magic wand that the revenue can waive without intimating the reasons underlying the need for transfer. The question is not whether an order is quasi judicial or administrative but whether rights of a party can be adversely effected, without assigning any reason? The answer to this question is obviously that .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X