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TMI Blog2017 (11) TMI 1024X X X X Extracts X X X X X X X X Extracts X X X X ..... proceedings in accordance with law and after due consideration of the entire material and facts of the case. Learned counsel for the petitioner has not supported his submission, while pressing the aforesaid circular/ instruction, except tried to place sub-clause (c) of the said instruction, which in our opinion is not relevant in the facts of the present case. In our opinion, in this group of cases, dozens of cases relating to the petitioner's group were proposed to be brought to one place for co-ordinated investigation, did not require any further or better or detailed reasons so as indicated in the impugned order passed under Section 127 of the Act. We find that in the present case the principle of natural justice had been compli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same for admininstrative convenience which has been assailed by means of this writ petition. According to the learned counsel for the petitioner the necessary requirement under Section 127(1) is that before passing an order of transfer the assessee is to be given an opportunity to file his objection and also for personal hearing. Sri Shambhu Chopra, learned counsel for the petitioner submits that although the notice dated 08.06.2017 recites that the petitioner may file his objection and present himself before the authority concerned on or before 28.06.2017 but the petitioner wrote a letter on 27.06.2017 asking for personal hearing and a letter dated 12.06.2017 by which it has again requested that the matter be transferred to Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... more Assessing Officers subordinate to him (whether with or without concurrent jurisdiction) to any other Assessing Officer or Assessing Officers (whether with or without concurrent jurisdiction) also subordinate to him. (2) Where the Assessing Officer or Assessing Officers from whom the case is to be transferred and the Assessing Officer or Assessing Officers to whom the case is to be transferred are not subordinate to the same [Principal Director or General or] Director General or [Principal Chief Commissioner or] Chief Commissioner or [Principal Commissioner or] Commissioner,- (a) where the [Principal Directors General or] Directors General or [Principal Chief Commissioners or] Chief Commissioners or [Principal Commissioners ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction (2) may be made at any stage of the proceedings, and shall not render necessary the re-issue of any notice already issued by the Assessing Officer or Assessing Officers from whom the case is transferred. The requirement of law is that before transfer of the case the assessee ought to have been given opportunity to file his objection as well as for personal hearing. In the present case, we find that sufficient opportunity was given to the petitioner by way of notice dated 08.06.2017 which clearly requires the petitioner to file his objection and present himself before the authority concerned on or before 28.06.2017. All that the petitioner did was file his objection on 12.06.2017 to transfer the case to Delhi. And on 27.06.2017 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of instruction no. 286/88/2008-IT (investigation II) dated 17th September, 2008 has not been considered by the respondent therefore the very basis of transfer of cases to ACIT, Central Circle, Bikaner is illegal. He has further submitted that the circulars and instructions issued by the CBDT are binding upon the departmental authorities. We have gone through the contents of the clause 2(c) of the said circular. It provides as follows:- (c) In regions where there is no central circle or the group assessed in more than one CCIT region or involving more than one CIT charges, then the DGIT (Inv.) should identity the CIT charge in which the group searched will be centralized in consultation with the CCIT in whose jurisdiction the main ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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