TMI Blog2000 (3) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... r Commissioner may, after giving t e assessee a reasonable opportunity of being heard in the matter, wherever it is possible to do so, and after recording his reasons for doing so, transfer any case from one or more Assessing Officer Subordinate to him (whether with or without concurrent jurisdiction) to any other Assessing Officer or Assessing Officers (whether with or without concurrent jurisdiction) also subordinate to him. The specific case of the petitioners is that no opportunity of hearing was given to the petitioners before transfer of the case from the Deputy Commissioner of Income-tax, Circle-I, Asansol, to the Deputy Commissioner of Income-tax, Central Circle VIII, Calcutta the petitioners' supporting case is reported in Chotan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncome-tax Act, 1961, which are effective on and from July 1, 1995, a block assessment is required. Section 127 of the Income-tax Act, 1961, may not be granted in a situation when it is coming under Chapter XIV-B in a case of special procedure for assessment of such cases. It is not a general case of transfer which ought to be decided upon giving notice under section 127 of the Income-tax Act, 1961. Moreover, after transferring to the new incumbent a show-cause notice has been given which is available at page 129 of the writ petition so far back as on August 26, 1999. Therefore, the petitioners could not be given any opportunity of such type of hearing when the cases have already been transferred. In reply the learned advocate appearing on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he scam, he cannot be seen in the eye of law as guilty. Under such circumstances, unless the law is clear to the extent what are the consequences of not giving any notice or opportunity of hearing in the case of transfer under section 127 of the Income-tax Act, 1961, as the law as laid down by the Supreme Court on numerous occasions which has been considered by the single Bench of this court, it cannot be construed that it is an imposed situation not to issue any notice to the parties or not giving opportunity of hearing before transfer. Further, no case has come forward before this court that the petitioners are concealing any document from the authority or such type of law relating to the assessment cannot be done even at Asansol instead ..... X X X X Extracts X X X X X X X X Extracts X X X X
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