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TMI Blog2016 (4) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... 15 Writ Petition (C) No.5871/2015 Writ Petition (C) No.5872/2015 Writ Petition (C) No.5845/2015 Writ Petition (C) No.5876/2015 Writ Petition (C) No.5879/2015 Writ Petition (C) No.6625/2015 Writ Petition (C) No.6626/2015 Writ Petition (C) No.6632/2015 Writ Petition (C) No.6657/2015 Writ Petition (C) No.6658/2015 Writ Petition (C) No.6659/2015 Writ Petition (C) No.6694/2015 Writ Petition (C) No.6686/2015 Writ Petition (C) No.6675/2015 Writ Petition (C) No.6685/2015 Writ Petition (C) No.6681/2015 Writ Petition (C) No.6689/2015 Writ Petition (C) No.6689/2015 SHRI VIKAS MALU, M/S. KUBER KHANPAN UDYOG PRIVATE LIMITED M/S. GREEN VALLEY RESORTS PRIVATE LIMITED, M/S. BLOOMING DALE RESORTS PRIVATE LIMITED, SHRIMATI VIJAYA DEVI MALU, KUBER HOUSE PRIVATE LIMITED, SHRI CHHATRA SINGH BAID, KUBER PRODUCTS PRIVATE LIMITED, SHRI VINAY MALOO, KAMNA INDUSTRIES PRIVATE LIMITED, SHRI BHIKAM CHAND CHAUDHARY, KAMNA FRAGNANCE PRIVATE LIMITED, SHRI SUMIT MALOO, MS. SHEWETA BAID, KUBER SECURITIES, S. M. PRODUCTS SHRI BAJRANG LAL MALOO, SON OF LATE SOHAN LAL MALOO, SHRI BHAWANI SHANKAR SHARMA, M/S. CHHATRA SINGH BAID SONS (HUF), SHRI CHHATRA SINGH BAID, PRIYA FASHION WEAR PRIVATE LIMITED, VIKASH KUMAR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... WP(C) Nos.6676/2015 and WP(C) Nos.6685/2015], a separate show cause notice was issued by the Principal Commissioner of Income Tax, Guwahati-1 and the said notice is extracted here-in-below for ready reference: .. Sub: Centralisation of Search Seisure cases Sir, 1. Your case is proposed to be transferred u/s. 127 of the Income-tax Act,1961 from the ACIT, Circle-2, Guwahati to the O/o. Assistant/Deputy Commissioner of Income-tax, Central Circle-28, New Delhi. 2. Opportunity of being heard is hereby granted to furnish your comments on or before 30/07/2015. In case your comments are not received by 30/07/2015, it shall be presumed that you have no objection to transfer your case to the office of the Assistant/Deputy Commissioner of Income-tax, Central Circle-28, New Delhi. Yours faithfully, Income Tax Officer (Tech.) For, Principal Commissioner of Income Tax, Guwahati-I, Guwahati 5. As can be seen from the above notice(s), the transfer was proposed for centralization of the cases of different assessees, under one Officer of the Income Tax Department and that is why the assessees were asked to respond as to why, thei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w cause notice without containing the real reason was defective and therefore the consequential hearing was a mere formality in the instant cases and they do not satisfy the requirement of Sub-Section (2) of Section 127 of the Income Tax Act as explained in the applicable judgment(s) of the Apex Court. 9.4 The petitioners counsel refers to the provisions of Sub-section (9A) of Section 132 of the Income Tax Act to contend that when assessment is followed by search and seizure, all seized materials/documents are to be handed over to the Assessing Officer exercising jurisdiction over the concerned assessee and in the instant case, the competent Officer at Guwahati could have easily coordinated/centralized the assessment work, for all these litigants. 10.1. On the other hand Mr. S. Sarma, the learned standing counsel for the Income Tax Department submits that most of the assessees involved in the present cases are residents of Delhi and that is one of the reason for transferring these cases to the jurisdiction of the Delhi based Income Tax Officer. 10.2. The learned lawyer for the Revenue also submits that reasons for the impugned action are clearly discernible from the show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have highlighted the absence of reason in the show cause notice and requested intimation of the reason, for facilitating effective representation in the proceeding under Sub-Section (2) of Section 127 of the Income Tax Act. Therefore the decision in Rathi and Co. (Supra) should not detain us in the present cases. 14. When a notice under Section 127 of the Income Tax Act is issued, it must prima facie show due application of mind and reasons must also be disclosed so that an effective opportunity is provided to the affected party to respond to the show cause notice. The contemplated hearing in such matter to the assessee must be effective and not a mere formality. Bare omnibus statement that the transfer is intended for the purpose of centralization of cases will not be enough since all the cases can be centralized under an officer based in Guwahati and transfer of jurisdiction to an officer at New Delhi would not be justified for the reason disclosed, more so, in view of Sub-section (9A) of Section 132 of the Income Tax Act. 15. That apart, the order passed under Section 127 of the I.T. Act is a quasi judicial order and it must be established that such order was passed upon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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