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TMI Blog2015 (7) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned order of transfer was penal in nature, is wholly unsustainable. The order of transfer was a general order covering 20 officers. It did not disclose any reason. Merely because the Department mentioned in the reply statement that there were complaints, the Tribunal could not have recorded a finding that the second respondent was penalised without an enquiry. We do not even know how the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Administrative Tribunal, setting aside an order of the transfer of the second respondent. 2. Heard Mr.V.Vijay Shankar, learned standing counsel for the Department of Income Tax and Mr.L.Chandrakumar, learned counsel appearing for the second respondent. 3. When the second respondent was working as the Commissioner of Income Tax (Exemption) in the city of Chennai by an order bearing No.196/1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dministrative reasons and the transfer could not have affected the second respondent in any manner as it was from one section to another within the city. 6. But unfortunately, in their enthusiasm to overkill, the petitioners filed a reply statement before the Tribunal stating that there were complaints. Taking advantage of the said statement, the second respondent contended that the order of tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etely contrary to the law laid down by this Court and the Apex Court. 9. However, it is now stated by Mr.V.Vijay Shankar, learned standing counsel for the second respondent that the second respondent now stands transferred to Patna, by an order dated 15.06.2015. Therefore, recording the said fact, this writ petition is closed as nothing survives. But the Tribunal shall take note of the above ob ..... X X X X Extracts X X X X X X X X Extracts X X X X
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