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TMI Blog2023 (1) TMI 1091X X X X Extracts X X X X X X X X Extracts X X X X ..... ench had entertain the writ petition, directed the respondents to file affidavit-in-opposition after noting the submissions made by the learned Advocate for the appellant. The order reads as follows:- "Heard learned advocates appearing for the parties. I find in this matter that the file of the petitioner has already been transferred under Section 127 of the Income Tax Act, 1961 to Kanpur jurisdiction sometimes in the year 2021 and as such at the motion stage this Court cannot pass the interim order of transferring back the file to Kolkata by setting aside the impugned order of transfer without giving the respondent Income Tax Authority opportunity to file affidavit-in-opposition for final adjudication of the matter. Let the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of Income Tax, Circle 13(1), Kolkata to Deputy Commissioner of Income Tax, Central Circle 1, Kanpur, it is the submission of the appellant that no search and survey operations were conducted on the appellant. Ms. Smita Das De, learned senior standing counsel appearing for the respondents, would submit that nexus has been established between the assessee on whom search and survey operation have been conducted and that of the appellant assessee and therefore, for administrative convenience, the assessment had been transferred to Central Circle 1, Kanpur. 5. Section 127 of the Act of 1961 gives power to transfer cases. It states that the Principal Director General or Director General or Principal Chief Commissioner or Chief Commissioner or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tuous. In any event, we are of the view that since no reasons have been recorded by the authority for dispensing with the opportunity of being heard, we find that there are no such reasons to do so. Therefore, the authority is bound to issue notice to the appellant and afford them a reasonable opportunity of being heard before a decision is taken. 8. For such reason, we are inclined to remand the matter back to the authority for a fresh decision. In the result, the appeal stands disposed of along with the writ petition by directing the appellant to treat the order passed by the Principal Commissioner of Income Tax-5, Kolkata dated 29th July, 2021 as a show cause notice and the appellant shall submit their objection within fifteen days from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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