9911796707
TMI Blog1997 (11) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... t. P3 communication stating that the assessment files of the petitioner has been transferred from the 1st respondent to the 2nd respondent. Within one month thereafter, the petitioner received a communication Ext. P.4 from the 4th respondent, Chief CIT, Kochi, stating that he proposes to transfer the petitioner's assessment files from the 1st respondent to the 3rd respondent for administrative convenience and called for the petitioner's objection, if any, to the above. The petitioner filed Ext. P.5 objection stating that the petitioner was then assessed to income-tax by the IT authorities at Delhi. The 4th respondent issued Ext. P6 notification transferring the assessment of the petitioner to the 3rd respondent. The petitioner then filed Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt, petitioner filed Ext. P5 objection setting out all those circumstances. Learned counsel submitted that the 4th respondent did not consider any of the objections taken by the petitioner in Ext. P5 and that Ext. P6 notification had been issued in a mechanical manner. Learned counsel also submitted that there is absolutely nothing in Ext. P6 to show that the 4th respondent had considered the objections raised in Ext. P4. 5. I have also heard Sri N.R.K. Nair, learned counsel appearing for the respondents. He submitted that the 4th respondent had considered all the facts and circumstances stated in the counter-affidavit and that it is only thereafter the 4th respondent issued Ext. P6 notification. 6. I have considered the matter. The p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the petitioner from the 1st respondent to the 2nd respondent. 7. Since Ext. P6 does not satisfy the above requirements, I am of the view that Ext. P6 notification in so far as it relates to the petitioner, cannot be sustained. The transfer of the assessment file of the petitioner from the 2nd respondent to the 3rd respondent is accordingly set aside. I direct the 4th respondent to consider the objections taken by the petitioner in Ext. P5 afresh and to take a decision on Ext. P4 notice with an opportunity of personal hearing of the petitioner as expeditiously as possible, at any rate, within a period of two months from the date of receipt of a copy of this judgment. Further, proceedings pursuant to obtaining of the assessment files of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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