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TMI Blog1994 (8) TMI 276X X X X Extracts X X X X X X X X Extracts X X X X ..... 1985 (annexure C.A. 1) transferring the case from Agra to Moradabad be quashed. Rule 81 of the U.P. Sales Tax Rules authorizes the Commissioner of Sales Tax to transfer any of the case or class of cases at any stage from one assessing authority in a circle to another assessing authority or to any officer subordinate to him. It also provides that the Deputy Commissioner (Executive), or the Assistant Commissioner (Executive) may, subject to the general control of the Commissioner of Sales Tax, also transfer any case or class of cases at any stage from one assessing authority to another assessing authority within his region or, as the case may be, within his range. Undoubtedly the District Moradabad falls within the range of the Deputy Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 5(7-A) is made transferring the case of the assessee from one Income-tax Officer to another irrespective of the area or locality where he resides or carries on business, he should not be given such an opportunity. There is no presumption against the bona fides or the honesty of an assessee and normally the Income-tax authorities would not be justified in refusing to an assessee a reasonable opportunity of representing his views when any order to the prejudice of the normal procedure laid down in section 64(1) and (2) of the Act is sought to be made against him." In the case of C.B. Gautam v. Union of India [1993] 199 ITR 530 (SC) 1993 UPTC 163 it was observed: "........ A plain reading of the provisions of the said Chapter XX-C clear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, but, if we do not read the principle of giving an opportunity to show cause against such transfer by the assessee, the said rule would be arbitrary and discriminatory and hit by article 14 of the Constitution of India, and the same cannot be sustained. It is unfortunate that the assessment proceedings for the year 1984-85 remained under suspension due to an interim order passed by this Court. Such type of writ petition should be disposed of at the initial stage. In view of what we have indicated hereinabove, the writ petition succeeds. A writ in the nature of certiorari quashing the order dated September 13, 1985 (annexure C.A. 1) passed by the Commissioner, Sales Tax, Lucknow, is issued. However, it will be open for the Commissioner t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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