2014 (9) TMI 1027

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..... dents. The facts of this case are identical to W.P. No. 1280 of 2013 [Dewdrops Merchants Pvt. Ltd. vs. Income Tax Officer, Ward-1(4), Kolkata & Ors.]. Orders passed in deserving cases often become flawed for lack of reasons. We do not yet know whether this case is deserving or not, but the order under Section 127(2) of the Income Tax Act, 1961 dated 12th September, 2013 is flawed for lack of rea .....

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..... the Director General or Chief Commissioner or Commissioner of the transferor jurisdiction. If not actually hearing, an opportunity of hearing has to be given. Then the file can be transferred, recording reasons for the transfer. These stipulations are not empty formalities. When the assessee's case is transferred from Kolkata to Bhubaneshwar great inconvenience is caused to them. Their officers h .....

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..... the writ petitioner within three months from the date of communication of this order. I make it clear that till this fresh order is passed by the Chief Commissioner, status quo regarding location of the file will have to be maintained. Status quo regarding assessment is also required to be maintained. This writ application could be disposed of on the available papers. No affidavits were invited. .....

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