2010 (7) TMI 1126

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ER H. N. Devani, J. 1. In all these petitions, the petitioner has challenged the notices dated 6th October 2009 issued by the respondents under section 153C of the Income Tax Act, 1961 (the Act) as well as the order dated 1st October 2009 made under section 127(2) of the Act. 2. Heard the learned advocates for the parties. 3. At the outset, the learned advocate appearing for the pet .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the learned advocates for the parties. 6. Insofar as the challenge to the order dated 1st October 2009 made under sub-section (2) of section 127 of the Act is concerned, learned counsel for the respondents has submitted that in the present case, the transfer has been made from one Assessing Officer in the city to another Assessing Officer in the same city. Hence, in the light of the provisions .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... a case from one Assessing Officer to another after recording his reasons for doing so. A perusal of the impugned order dated 1st October 2009 made under sub-section (2) of section 127 of the Act indicates that the same does not reflect any reasons for transferring the cases from the Assessing Officer mentioned in column 4 of the order to the Assessing Officer mentioned in column 5 thereof. 8. I .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X