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Anjani Gold Private Limited And Another Versus Income Tax Officer, Ward – 9 (1) Kolkata & Others

2016 (4) TMI 594 - CALCUTTA HIGH COURT

Transfer u/s 127 - Held that:- Section 127 of the Act permits certain classes of officials indicated therein to transfer a case upon affording the concerned assessee a reasonable opportunity of being heard, wherever it is possible to do so, and after recording the reasons for doing so. The provision does not expressly provide for a copy of the order to be made over to the assessee. The order of transfer is also not appellable under the said Act. However, insofar as the provision requires reasons .....

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n the order impugned dated September 10, 2015, or the complete lack thereof, do not pass muster. Accordingly, the order of transfer dated September 10, 2015 is set aside and the concerned official is requested to reconsider the matter upon affording the petitioning assessee a further opportunity of hearing. The further order of the official should disclose the reasons in brief that would indicate the application of the mind to the matters in issue so that the conclusion reflected therein appeals .....

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hy the case should not be transferred to Kanpur upon a nexus between the petitioning assessee and one Frost International Group being discovered in connection with an investigation. The assessee was permitted a personal hearing on September 8, 2015. It appears from file notings disclosed by the department that the petitioning assessee was represented by one of its directors and a chartered accountant and that they filed their written submission on September 8, 2015. The further notings in the fi .....

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ce. The petitioners claim that they obtained a copy of the order under Section 127 of the Act passed by the concerned Principal Commissioner on September 10, 2015 from the Kanpur office. It is necessary to see the relevant order in its entirety except a schedule in the form of a table indicating the name of the assessee, its permanent account number, its present assessing officer and its transferred office: In exercise of the powers conferred by Section 127 of the Income Tax Act, Section 11 of t .....

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the I. T. Act, 1961 was carried out in Frost Group of cases on 24.10.2013. This order is being passed in the interest of Revenue for coordinated and meaningful assessment based on examination of evidences & documents and crossreferences in this group of cases. Section 127 of the Act permits certain classes of officials indicated therein to transfer a case upon affording the concerned assessee a reasonable opportunity of being heard, wherever it is possible to do so, and after recording the r .....

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