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TMI Blog2016 (8) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... y error, illegality or injustice. On examining the impugned order, which was subject matter of the said case, it was held to be vitiated because of absence of hearing and recording of reasons. However, it was further held that no hard and fast rule can be laid down about the extent and manner of hearing and reasons to be recorded and all depends upon the facts and circumstances on each case. Therefore, the High Court of Bombay, though culled out the legal position, observed that there can be no hard and fast rule and the extent and manner of hearing and reasons depend on the facts and circumstances of each case. In respect of other submissions, which would have an impact on the assessment to be made, this Court refrains from making any r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uestioned transferring their assessment to the jurisdiction of the Deputy Commissioner of Income Tax, Central Circle-II, Coimbatore. 3. The learned counsel for the petitioners submitted that each of the petitioners were put on notice by the respondent against the proposed transfer and all of them submitted their objections and that the impugned orders have been questioned on the ground that reasons have not been furnished to the petitioners as mandated in terms of the law laid down by the Hon'ble Supreme Court in the case of Ajantha Industries Vs. C.B.D.T. [reported in 1976 1 SCC 1001]. 4. The learned counsel for the petitioners, by referring to paragraphs 10, 11 and 13 of the said judgment, submitted that the requirement of recor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es on either side were unable to report as to the present state of affairs. The counter affidavits filed in the writ petitions were sworn to by Commissioner of Income Tax-II, Coimbatore on 31.8.2015. Therefore, at this juncture, this Court has not been informed as to the present state of affairs. Be that as it may, the correctness of the impugned proceedings has to be tested. 8. It is worthwhile to refer to the scope of the relevant provision viz. Section 127 of the Act, which reads as follows : 127. Power of transfer cases:- (1) The Director General or Chief Commissioner or Commissioner may, after giving the assessee a reasonable opportunity of being heard in the matter, wherever it is possible to do so, and after recording h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessing Officers (whether with or without concurrent jurisdiction) to any other Assessing Officer or Assessing Officers (whether with or without concurrent jurisdiction) and the offices of all such officers are situated in the same city, locality or place. (4) The transfer of a case under Sub-Section (1) or Sub-Section (2) may be made at any stage of the proceedings, and shall not render necessary the re- issue of any notice already issued by the Assessing Officer or Assessing Officers from whom the case is transferred. Explanation.- In Section 120 and this Section, the word case , in relation to any person whose name is specified in any order or direction issued thereunder, means all proceedings under this Act in respect of an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d their objections raising a contention that the search and seizure operations conducted in those places would have no impact on the assessments to be made. Therefore, I am of the view that these are not cases wherein it can be concluded that reasons have not been furnished, when the notices themselves disclose the reason, for which, the petitioners also gave their objections. 13. A useful reference could be made to the decision in the case of Devidas Vs. Union of India [reported in (1993) 200 ITR 697 (Bombay)]. The question which fell for consideration, in the said case, was whether an assessee under the Act was entitled to a reasonable opportunity of hearing against a reasoned order, when his application, calling in question the juris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ys open to bring to notice any error, illegality or injustice. On examining the impugned order, which was subject matter of the said case, it was held to be vitiated because of absence of hearing and recording of reasons. However, it was further held that no hard and fast rule can be laid down about the extent and manner of hearing and reasons to be recorded and all depends upon the facts and circumstances on each case. Therefore, the High Court of Bombay, though culled out the legal position, observed that there can be no hard and fast rule and the extent and manner of hearing and reasons depend on the facts and circumstances of each case. 16. In respect of other submissions, which would have an impact on the assessment to be made, this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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