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Issues involved:
The issues involved in the judgment are the transfer of petitioner's cases from one jurisdiction to another u/s 127(2) of the Income-tax Act, 1961 without providing an opportunity of hearing and reasons for the transfer. Summary: The petitioner, a registered partnership firm, objected to the transfer of its cases from Indore to Bhopal by the Commissioner, Income-tax, Bhopal u/s 127(2) of the Act. The petitioner argued that the decision lacked compliance with the Act as no opportunity of hearing was provided, and reasons for the transfer were not communicated. The revenue contended that the transfer was justified as the petitioner's business was in Bhopal. The court noted that the transfer was made without following the requirements of section 127(2) and cited legal precedents emphasizing the mandatory nature of recording reasons for transfers. The court held the transfer decision as contrary to the Act and quashed the communication, allowing the revenue to take necessary steps adhering to the provisions of section 127(2). In conclusion, the court allowed both petitions, quashed the impugned communication, and directed the revenue to follow the provisions of section 127(2) for any future transfer of cases.
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