2016 (10) TMI 982

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..... Adv. For Respondent : Mr. Tushar Mehta, ASG Mr. A.C. Pradhan, Sr. Adv. Ms. Niranjana Singh, Adv. Mr. V. Balaji, Adv. Mrs. Anil Katiyar, Adv. ORDER 1. Leave granted. 2. The challenge in the present appeal is against the order of the High Court of Madras, Madurai Bench, dated 20th March, 2015 passed in W.A. No.98 of 2010 by which the transfer of the income-tax/assessment file of the appellant f .....

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..... eneral or Chief Commissioner or Commissioner from whose jurisdiction the case is to be transferred may, after giving the assessee a reasonable opportunity of being heard in the matter, wherever it is possible to do so, and after recording his reasons for doing so, pass the order." 4. As the Income-tax/assessment file of the appellant - assessee has been transferred from one Assessing Officer in .....

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..... of Income Tax which is conspicuously absent. 6. In the above circumstances, we will hold that the transfer of the Income-tax/assessment file of the appellant - assessee from Assessing Officer, Tamil Nadu to Assessing Officer, Kerala is not justified and/or authorized under Section 127(2)(a) of the Act. The order of the High Court is, therefore, interfered with and the transfer is accordingly set .....

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