2019 (1) TMI 354

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..... reason for transfer of jurisdiction from Kolkata to Aurangabad. The contention of the department made at this stage is not supported by any material made available on record. An assessee is entitled to know the reasons why the assessment jurisdiction is transferred under Section 127 of the Act of 1961. The impugned order is non-speaking. A non-speaking order is a nullity. Transfer order is to b .....

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..... regnum, there was another show cause notice which did not contain any reason as to why the jurisdiction was proposed to be transferred. He contends that, the petitioner is entitled to know the reasons why the jurisdiction is sought to be transferred. Learned advocate appearing for the department submits that, the petitioner is one of the shell companies indulging in paper transactions to defrau .....

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..... n is transferred under Section 127 of the Act of 1961. The impugned order is non-speaking. A non-speaking order is a nullity. In such circumstances, the impugned order dated October 4, 2018 is quashed. This order will not prevent the department in concluding the proceeding with the show cause notice dated January 15, 2018 or initiating fresh proceeding against the petitioner on the same asse .....

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