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TMI Blog1965 (3) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer, Ernakulam, under the Indian Income-tax Act, 1922. It is alleged that after 1953, the petitioner ceased to carry on any business. The Income-tax Officer, Section VII (Central), Bombay, issued to the petitioner a notice dated the 12th September, 1957, under section 23(2) of the Indian Income-tax Act, 1922. On 17th December, 1957, the petitioner wrote to the said Income-tax Officer that he had no taxable income and was, therefore, forwarding a return showing "nil" income. He also pointed out that he was a permanent resident of Trivandrum and, consequently, the Income-tax Officer, Bombay, had no jurisdiction to serve any notice on him. The petitioner also filed with the Income-tax Officer, Bombay, an affidavit dated the 28th March, 196 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Income-tax Officer, Salary Circle, Ernakulam, to the 7th Income-tax Officer, A-1 Ward, Bombay, and the Order No. 55/56/55-IT dated 14th February, 1956, passed by the Central Board of Revenue transferring the petitioner's cases from the 7th Income-tax Officer, A-1 Ward, Bombay, to the Income-tax Officer, Section VII (Central), Bombay. Mr. V. A. Sayid Mohammad, learned counsel for the petitioner, has raised two contentions before me, viz., (1) that the orders for transfer were made before section 5(7A) of the Indian Income-tax Act, 1922, was amended by the addition of an Explanation in 1956 and, consequently, the amendment does not save the order, and (2) that no opportunity of being heard was given to the petitioner before passing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the assessee of being heard. The learned counsel then refers to the observations of their Lordships of the Supreme Court in Pannalal Binjraj's case. At page 262-263 his Lordship, Mr. Justice Bhagwati, was pleased to observe that: "...... it would be prudent if the principles of natural justice are followed, where circumstances permit, before any order of transfer under section 5(7A) of the Act is made by the Commissioner of Income-tax or the Central Board of Revenue, as the case may be, and notice is given to the party affected and he is afforded a reasonable opportunity of representing his views on the question and the reasons of the order are reduced, however briefly, to writing." So far as the observations of Bose J. in Bidi Suppl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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