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TMI Blog2011 (2) TMI 496X X X X Extracts X X X X X X X X Extracts X X X X ..... and Mr. Anuj Bansal, Advocates. For Respondent: Mr. Anupam Tripathi, Sr. Standing Counsel. O R D E R Regard being had to the similitude of the controversy involved, the writ petitions were heard together and are disposed of by a singular order. 2. We have heard Mr. V.P. Gupta, learned counsel for the petitioner, Mr. Anupam Tripathi and Mr. Abhishek Maratha, learned counsel for the Revenue. 3. By these writ petitions, the challenge is to the separate orders passed by the Commissioner of Income Tax (Delhi-V), New Delhi transferring the cases of the assessee under Section 127(1) of the Income Tax Act, 1961 (for brevity, the Act) from Delhi to Ghaziabad. It is not in dispute that a survey was conducted by the Revenue and there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th or without concurrent jurisdiction) also subordinate to him. (2) Where the Assessing Officer or Assessing Officers from whom the case is to be transferred and the Assessing Officer or Assessing Officers to whom the case is to be transferred are not subordinate to the same Director General or Chief Commissioner or Commissioner,- (a) where the Directors General or Chief Commissioners or Commissioners to whom such Assessing Officers are subordinate are in agreement, then the Director General or Chief Commissioner or Commissioner from whose jurisdiction the case is to be transferred may, after giving the assessee a reasonable opportunity of being heard in the matter, wherever it is possible to do so, and after recording his reasons for d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct of any year. 5. On a reading of the aforesaid provision, three aspects emerge:- (i) A show cause notice has to be issued and a reply has to be called for. (ii) The assessee has to be afforded opportunity of hearing. (iii) The authority concerned has to pass a reasoned order. 6. The submission of Mr. Gupta, learned counsel for the assessee is that though the competent authority seems to have passed a reasoned order but in actuality, it is not so, for the simple reason after rejecting the stand taken in the show cause, the competent authority has only stated that there is ongoing project at Ghaziabad and survey operation was carried out and hence, it is justified to transfer the cases. Learned counsel would submit that the reasons asc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to the facts of the case. What is demonstrable from the order passed is that there was a survey and a project is to be carried out at Ghaziabad. What is being contended before us is that during survey, it was found that multiple projects were carried out by the assessee at the relevant point of time. The same being absent in the order, we are of the considered opinion the matter has to be heard by the CIT afresh. We say so as we are of the considered view that the order cannot be laconic and must meet the concept of reason in its real essentiality. True it is, in certain circumstances this Court would not enter into the realm of sufficiency of reasons but when the reason really lacks the concept of reason this Court would exercise the inh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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