2006 (5) TMI 69

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..... show cause notice that the reason of transfer proposal was made for the purpose of co-ordinated investigation and further for centralisation of the case -in our opinion, the said reason is a good reason. - we do not find any reason to interfere with the order so passed - - - - - Dated:- 8-5-2006 - Judge(s) : PINAKI CHANDRA GHOSE., TAPAN KUMAR DUTT. JUDGMENT This appeal is directed against .....

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..... al Gases P. Ltd. v. CIT [1998] 233 ITR 377 (Cal) and Ajantha Industries v. CBDT [1976] 102 ITR 281 (SC); AIR 1976 SC 437 in support of his such contention. We have perused the said show-cause notice which is also set out by the hon'ble first court in the said order dated March 22, 2005, as well as the impugned order passed by the said authorities. The hon'ble first court as it appears relied u .....

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..... reported in Jharkhand Mukti Morcha v. CIT [1997] 225 ITR 284 (Patna) and Madhav Sharan Agrawal v. CIT [1996] 221 ITR 809 (All), we are not in agreement with the submission made by Mr. Chatterjee that the said show-cause notice is without giving any reason and furthermore it appears to us that after giving a chance of being heard to the petitioner, the order was passed by the said authorities. It .....

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