9911796707
TMI Blog2016 (4) TMI 594X X X X Extracts X X X X X X X X Extracts X X X X ..... such condition of the provision is not reduced to a dead letter, it is desirable that orders passed under Section 127 of the Act for transferring a case should be forwarded to the concerned assessee, if only for the assessee to understand the circumstances in which the transfer takes place. Tested on the anvil of what is required under Section 127 of the Act, the reasons indicated in the order impugned dated September 10, 2015, or the complete lack thereof, do not pass muster. Accordingly, the order of transfer dated September 10, 2015 is set aside and the concerned official is requested to reconsider the matter upon affording the petitioning assessee a further opportunity of hearing. The further order of the official should disclose th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not favoured with a copy of any order of transfer, but they came to be aware of such order pursuant to a notice received under Section 142(1) of the Income Tax Act, 1961 from the Kanpur office. The petitioners claim that they obtained a copy of the order under Section 127 of the Act passed by the concerned Principal Commissioner on September 10, 2015 from the Kanpur office. It is necessary to see the relevant order in its entirety except a schedule in the form of a table indicating the name of the assessee, its permanent account number, its present assessing officer and its transferred office: In exercise of the powers conferred by Section 127 of the Income Tax Act, Section 11 of the Wealth Tax Act, 1957 and all other powers enablin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f only for the assessee to understand the circumstances in which the transfer takes place. When a statute mandates reasons to be recorded while exercising an element of discretion, the purpose therefor is to ensure the application of the mind to the matters in issue and disclose what weighs in such assessment. When reasons are required to be indicated, they should reveal the link between the matters in issue and the conclusion reflected in the relevant order. Even though such reasons may not run into pages or even long paragraphs, the requirement for furnishing reasons cannot be dispensed with by using jargon as for the purpose of coordination or the like. Tested on the anvil of what is required under Section 127 of the Act, the rea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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