TMI Blog2015 (7) TMI 1025X X X X Extracts X X X X X X X X Extracts X X X X ..... s “Coordinated Investigation” and “Administrative Convenience”, the order does not record the nature of “Coordinated Investigation” and “Administrative Convenience”, that necessitated transfer. This apart as assessment proceedings were transferred from Delhi to Patiala no reason has been assigned for their retransfer to Ghaziabad. The mere use of the words “Coordinated” and “Administrative Conveni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner of Income Tax, Ludhiana to pass a fresh order - Decided in favour of assessee . - CM No. 12173 OF 2013 and CWP No. 14461 of 2013 - - - Dated:- 20-9-2013 - RAJIVE BHALLA, J For The Appellant :Ms. Munisha Gandhi and Others For The Respondent : Shri Rajesh Katoch JUDGMENT: CM No. 12173 of 2013 Counsel for the parties agree that the petition may be taken up for hear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trative Convenience are sufficient to infer reasons that compelled transfer of assessment proceedings. Even otherwise the respondents are not required to pass a judicial much less a quasi-judicial order. An order under Section 127(2) of the Income Tax Act, 1961 (hereinafter to be referred to as the Act, 1961 ) is administrative in nature, dependent upon administrative convenience and the need ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ransfer to Ghaziabad. The mere use of the words Coordinated and Administrative Convenience does not absolve the department of its obligation to assign reasons, howsoever brief and in CWP Nos. 14461 and 8768 of 2013, reasons that compelled the revenue to order transfer from Delhi to Patiala and then from Patiala to Ghaziabad. The words Coordinated Investigation and administrative coordinati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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