9911796707
TMI Blog1991 (2) TMI 401X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner of Commercial Taxes, Bangalore, dated June 4, 1990 made as per annexure A transferring the case of M/s. Sapthagiri Enterprises, Sameerawadi, Bijapur District, the petitioner herein from the file of the Assistant Commissioner (Assessment), Bijapur to Assistant Commissioner (Intelligence) South Zone, Bangalore to dispose of the assessments for the periods ending June 30, 1988, March 31, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ome-tax Officer to another Income-tax officer, conferred on the Commissioner of Income-tax by subsection (7-A) is only a provision for administrative convenience, which must be exercised in a manner which is not discriminatory. The court also laid down the dicta that it would be prudent if the principles of natural justice are followed, where circumstances permit, before any order of transfer unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r is made under section 5(7-A) of the Income-tax Act, in order that a reasonable opportunity is given to the assessee to represent his views on the question as to inconvenience or hardship that may be caused by the proposed order of transfer. The Supreme Court however struck down the order of transfer in that case on the ground of non-communication of the order to the assessee. 5.. On the other h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der section 127 of the Income-tax Act, 1961, though recording of reasons is mandatory only non-communication to the assessee was considered by the Supreme Court as fatal. 6.. The learned counsel has, in support of his contentions, relied upon the following decisions: (i) Unreported decision of this Court in W.P. No. 499 of 1978 (B.L. Lingade v. State). This Court upheld the power of the Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the transfer in that case did not cause any hardship to the assessee. 7.. In this case the petitioner's assessment for the two years have been transferred by the Commissioner in exercise of his power under rule 59 of the Karnataka Sales Tax Rules to the Assistant Commissioner (Intelligence) Bangalore, for the reasons stated in his order annexure A. The department has agreed, at the request of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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