1996 (5) TMI 41

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , 1996 (annexure P-19), passed under section 127(2)(a) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), on the ground that it does not contain reasons for transferring the case of the assessee from Gurdaspur to New Delhi. Counsel for the assessee has placed reliance upon a judgment of the Supreme Court in Ajantha Industries v. CBDT [1976] 102 ITR 281, where their Lordships, on .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... o be a mere administrative order and the vice of violation of the principles of natural justice on account of omission to communicate the reasons is not expiated. Where, after giving an opportunity to the appellants for a proposed transfer of their cases 'for facility of investigation' from the Income-tax Officer at Nellore to an Income-tax Officer at Hyderabad, the Central Board passed an order .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X