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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 ..... heard the learned counsel for the parties and examined the notice dated 19.06.2009 Annexure 'G' and the order dated 07.07.2009 Annexure 'H' impugned in this petition, suffice it to state that the notice Annexure `G` is in violation of the principles of natural justice. In these petitions, Rule was issued on 01.07.2010 and the interim order on 29.11.2010, which reads thus: "Any order to be passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch this office on or before 29th June 2009. You are also given an opportunity of personal hearing before the Commissioner of Income-tax, Bangalore-III, Bangalore at his office at lst Floor, C 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of its case to Hyderabad. Annexure '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 mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed and is accordingly allowed. The order dated 19.06.2009 Annexure 'G' transferring the case of the petitioner to the Deputy Commissioner of Income- tax, Central Circle-3, Hyderabad, is quashed and the proceeding remitted for consideration afresh after furnishing all relevant material particulars, including copies of search and seizure mahazars and other such relevant material to the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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