TMI Blog2010 (4) TMI 1048X X X X Extracts X X X X X X X X Extracts X X X X ..... while exercising the power to transfer cases. Although a rider wherever it is possible to do so is also there, it is not the case of the respondents that it is not possible to do so. Further, the order is to be passed after recording the reasons for doing so. Apart from the fact that the petitioner was not provided with any opportunity of being heard in the matter, the reasons assigned in the order dated 24-7-2007 which is administrative convenience and for co-ordinating effective investigation also cannot be said to be the reasons as envisaged in section 127(1). Writ petition succeeds on both counts, i.e., non-issuance of notice to the petitioner and non-furnishing of reasons for transferring the matter from Guwahati to New Delhi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 24-7-2007 passed by the Commissioner of Income-tax, Guwahati-II, Guwahati jurisdiction over the petitioner had been transferred to the office of the Assistant Commissioner of Income-tax, Central Circle-5, New Delhi and accordingly, the petitioner was requested to make all the income-tax related correspondences to the said office. 4. It is the case of the petitioner that he was never intimated about the order dated 24-7-2007 and no reason whatsoever was assigned to him towards transferring the jurisdiction from Guwahati to New Delhi. 5. By Annexure-A notice dated 10-7-2007 issued under section 142(1) of the Income-tax Act, 1961, the petitioner was directed to prepare true and correct return of his income in respect of the assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the reasons assigned in the order being sufficient, the writ Court exercising its power of judicial review under article 226 of the Constitution of India, will be reluctant to interfere with the same. He submits that if the petitioner is aggrieved by non-furnishing of the notice, it is always open for him to approach the authority for such notice with reasons. 9. I have considered the submissions made by the learned counsel for the parties as well as the materials on record. In the rejoinder affidavit, the petitioner has submitted that he being a permanent resident of Guwahati and having regard to his background and root in Guwahati, it is unbelievable that the authority was unable to serve notice on him. Further, stand of the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the said decisions is not correct. The appellant drew our attention to a decision of this Court in Shri Pragdas Umer Vaishya v. Union of India [1967] 12 MPLJ 868, where rule 55 of the Mineral Concession Rules, 1960, providing for exercise of revisional power by the Central Government was noticed. It was held that under rule 55 the Central Government in disposing of the revision application must record its reason and communicate these reasons to the parties affected thereby. It was further held that the reasons could not be gathered from the notings in the files of the Central Government. Recording of reasons and disclosure thereof is not a mere formality. Mr. Sharma drew our attention to a decision of this Court in Kashiram Agarw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accord sanction to proceed under section 34 must also be communicated to the assessee. The ITO need not communicate to the assessee the reasons which led him to initiate the proceedings under section 34. The case under section 34 is clearly distinguishable from that of a transfer order under section 127(1) of the Act. When an order under section 34 is made the aggrieved assessee can agitate the matter in appeal against the assessment order, but an assessee against whom an order of transfer is made has no such remedy under the Act to question the order of transfer. Besides, the aggrieved assessee on receipt of the notice under section 34 may even satisfy the ITO that there were no reasons for reopening the assessment. Such an opportunity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n any specific reasons for transfer. Merely stating that transfer is for co-ordinated investigation and assessment is not at all sufficient as the assessee should be intimated about the reasons in a comprehensive manner in order to enable him to make effective representation. 13. Section 127 mandats that assessee must be given a reasonable opportunity of being heard while exercising the power to transfer cases. Although a rider wherever it is possible to do so is also there, it is not the case of the respondents that it is not possible to do so. Further, the order is to be passed after recording the reasons for doing so. Apart from the fact that the petitioner was not provided with any opportunity of being heard in the matter, the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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