9911796707
TMI Blog2014 (9) TMI 1027X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Thereafter the assessee has to be given hearing by the Director General or Chief Commissioner or Commissioner of the transferor jurisdiction. If not actual hearing, an opportunity of hearing has to be given. Then the file can be transferred, recording reasons for the transfer. These stipulations are not empty formalities. When the assessee’s case is transferred from Kolkata to Bhubaneshwar g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with reasons after giving an opportunity of hearing to the writ petitioner within three months from the date of communication of this order. - W.P. No. 1284 of 2013 - - - Dated:- 16-9-2014 - JUSTICE I. P. MUKERJI For the Petitioner : Mr. Dipak Dey with Mr. Ananda Sen Mr. Pintu Ghosh, Advs. JUDGMENT None appears for the respondents. The facts of this case are identical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ferred to Bhubaneshwar where the assessment in respect of Ganesh was being made. Section 127(2) makes it explicit that in case of inter-jurisdiction transfer, first there has to be an agreement regarding transfer of an assessment case between the Directors General or Chief Commissioners of two jurisdictions. Thereafter the assessee has to be given hearing by the Director General or Chief Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e financial transactions of Ganesh has also to be mentioned. Even a reasonable suspicion of connection is enough. But, unfortunately, in this case there are no reasons. In those circumstances, the order dated 12th September, 2013 is set aside with a direction upon the Chief Commissioner to pass a fresh order with reasons after giving an opportunity of hearing to the writ petitioner within three ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
