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TMI Blog2014 (9) TMI 1026X X X X Extracts X X X X X X X X Extracts X X X X ..... reafter 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 great i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 1280 of 2013 - - - Dated:- 16-9-2014 - JUSTICE I. P. MUKERJI For the Petitioner : Mr. Dipak Dey with Mr. Ananda Sen Mr. Pintu Ghosh, Advs. For the Respondents : Ms. Mamta Bhargav, Adv. JUDGMENT Orders passed in deservin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er-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 Commissioner or Commissioner of the transferor jurisdiction. If not actual hearing, an opportunity of hearing has to be given. Then the file c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his 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 months from the date of communication of this order. I make it clear that till this fresh order is passed by the Chief Commissioner, s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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