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TMI Blog2013 (7) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... dent, without furnishing relevant material along with the notice Annexure 'G', which might throw light upon the matter in question, sought to obtain objection from the petitioner assessee in the absence of material and information, which a properly informed decision requires, in short, passed the order Annexure 'G' transferring the case of the petitioner for assessment to the State of Andhra Pradesh at Hyderabad by furnishing to the petitioner imperfect knowledge - The extreme impropriety of such a course could not be made too plain. - matter remanded back for fresh decision in accordance with law - Decided in favor of assessee. - W.P. NOS. 6452 of 2010 (T-IT) - - - Dated:- 17-4-2013 - RAM MOHAN REDDY, J. For the Appellan : S. Partha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R Building, Queens` Road, Bangalore-560001 at 11 AM on 29-06-2009." 3. The proposed transfer according to the learned counsel for the respondent-Revenue is in exercise of jurisdiction under clause (a) of sub-section (2) of section 127 of the Income-tax Act, 1961, which reads thus: "127. Power to transfer cases. (1) The Director General or Chief Commissioner or Commissioner 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 doing so, transfer any case from one or more Assessing Officers subordinate to him (whether with or without concurrent jurisdiction) to any other Assessing Officer or Assessing Officers (whether with or without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'G' bereft of material particulars does not subscribe to the requirement of principles of natural justice. 5. It is elsewhere said that if there is a power to decide and determine to the prejudice of a person, duty to act judicially is implicit in the exercise of such power. If the essentials of justice be ignored and an order to the prejudice of a person is made, the order is a NULLITY. Natural justice is another name for commonsense justice. Rules of natural justice are not codified cannons. But they are principles ingrained into the conscience of man. 6. Respondent, without furnishing relevant material along with the notice Annexure 'G', which might throw light upon the matter in question, sought to obtain objection from the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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