2006 (5) TMI 66

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..... essment proceedings from Delhi to Meerut. That a notice ought to go to the assessee and the order of transfer ought to disclose proper application of mind to the objections which the assessee may have raised is fairly well-settled. Inasmuch as both these requirements have failed in the instant case, the transfer of proceedings from Delhi to Meerut is rendered unsustainable. - we allow this writ pe .....

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..... nsfer ought to disclose proper application of mind to the objections which the assessee may have raised is fairly well-settled. Inasmuch as both these requirements have failed in the instant case, the transfer of proceedings from Delhi to Meerut is rendered unsustainable. Mr. Sabharwal, learned counsel for the respondent, submitted that while the order may not be strictly speaking in conformity .....

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