2012 (7) TMI 906

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..... ned counsel for the petitioner and Sri M.V.Seshachala, learned counsel for the respondent and perused the impugned order. 3. The sole contention urged by the learned counsel for the petitioner is that the impugned transfer order at Annexure-A was not preceded by a proper notice. Therefore, the petitioner was not able to effectively WP No.33035/2011 AND WP.Nos.34890 - 94/2011 make his representation. He also referred to the contents of the impugned order and submitted that no reasons are given for transfer of the case from Shimoga to Pune. On the contrary, Sri.M.V.Seshachala, learned counsel for the respondent tried to support the impugned order. 4. Now the only question that falls for determination in these writ petitions is as to whe .....

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..... orandum which is stated to be the basis of the order of transfer also does not contain any valid reason. The transfer is not for convenience but is alleged to be for countering evasion of tax. This reason is disclosed for the first time in the statement of objections filed in the writ proceedings. If true, the said reason will be a valid reason for transfer. But the petitioners were not given an opportunity to counter or explain the said reason. Hence the order is contrary to section 127(1). 6. It is also relevant to refer to another judgment of this Court in Mr. S.N.Sinha vs. The State of Kar. (ILR 2012 KAR 448) wherein this Court at para 4 has observed as follows: 4.When a notice can be said to be valid in law? The term 'Notic .....

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..... e is produced at Annexure-C which reads as follows: This office is in receipt of a proposal seeking centralization of jurisdiction over your case with the Deputy Commissioner of Income Tax, Central Circle-1(2), Pune. The Commissioner of Income Tax, desires to give you an opportunity of being heard before passing any orders in this regard. 2. In this regard, you are requested to appear before the Commissioner of Income WP No.33035/2011 AND WP.Nos.34890 - 94/2011 Tax, Davangere, either in person or through an authorised representative, on 10th June, 2010 at 12.00 Noon. 8. As could be seen from the above, no reason is stated for the proposed transfer except stating the receipt of such a proposal. In my opinion, this notice is no pro .....

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