TMI Blog2002 (1) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... s writ petition. - The main ground of challenge is that before passing the impugned order, the petitioners were not granted any opportunity of being heard in the matter of transfer of their jurisdiction from Delhi, where they are being assessed for the last several years. The impugned order cannot be sustained, as admittedly no notice was issued to the petitioners giving them an opportunity of bei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioners were not granted any opportunity of being heard in the matter of transfer of their jurisdiction from Delhi, where they are being assessed for the last several years. On the last date of hearing, we had asked Mr. R.C. Pandey, learned senior standing counsel for the Revenue, who had put in appearance on advance notice, to seek instructions as to whether an opportunity to put forth their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isdiction from one place to another by following the settled principles of law in the matter of transfer of cases. In Ajantha Industries v. CBDT [1976] 102 ITR 281, while dealing with the provisions of section 127 of the Act, their Lordships of the Supreme Court observed that before making an order of transfer the Legislature has imposed the requirement of a show cause notice and also recording ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons set out. It is not sufficient merely to say in the notice that the transfer is proposed 'to facilitate detailed and coordinated investigation'. The reasons cannot be vague and too general in nature but must be specific and based on material facts. It is again not merely sufficient to record the reasons in the file but it is also necessary to communicate the same to the affected party." We ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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