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2010 (1) TMI 20 - HC - Income TaxTransfer of assessment / case section 127(2) - The contention of learned counsel for the petitioner is that in pursuance of the notice under Section 127(2) of the Income Tax Act, the petitioner has filed the reply dated 11.08.2009 but without considering the reply of the petitioner and without giving any reason in the order, the case of the petitioner has been transferred from Deputy Commissioner of Income Tax-VI, Kanpur to Assistant Commissioner of Income Tax, Central Circle-I, Lucknow. held that - The order reveals that the explanation of the petitioner has not been considered and no reason whatsoever has been given for transferring the case from Deputy Commissioner of Income Tax-VI, Kanpur to Assistant Commissioner of Income Tax, Central Circle-I, Lucknow. - In this view of the matter, we find that the order impugned is not sustainable and is liable to be set aside.
Issues involved:
Challenge to transfer order under Section 127(2) of the Income Tax Act without considering petitioner's reply and providing reasons. Analysis: The petitioner challenged the transfer order dated 20.11.2009 passed by the Commissioner of Income Tax-II, Kanpur, which transferred the petitioner's case from Deputy Commissioner of Income Tax-VI, Kanpur to Assistant Commissioner of Income Tax, Central Circle-I, Lucknow. The petitioner contended that despite filing a reply dated 11.08.2009 in response to the notice under Section 127(2) of the Income Tax Act, the explanation was not considered, and no reasons were provided for the transfer in the order. Upon examination of the impugned order under Section 127(2) of the Income Tax Act, the court observed that the petitioner's explanation had not been taken into account, and no rationale was presented for the transfer from Deputy Commissioner of Income Tax-VI, Kanpur to Assistant Commissioner of Income Tax, Central Circle-I, Lucknow. Consequently, the court found the order unsustainable and set it aside. As a result, the writ petition was allowed, and the order dated 20.11.2009 was set aside. The matter was remanded back to the Commissioner of Income Tax for issuing a fresh reasoned order after duly considering the petitioner's reply in accordance with the law. The judgment was delivered on 13.1.2010.
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