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TMI Blog2019 (7) TMI 1038X X X X Extracts X X X X X X X X Extracts X X X X ..... cision of this Court in Kashiram Aggarwalla v. Union of India and Ors. (4) [ 1964 (10) TMI 8 - SUPREME COURT] as submitted that this Court took the view that orders under Section 127(1) are held in that decision to be purely administrative in nature passed for consideration of convenience and no possible prejudice could be involved in the transfer. It was also held therein that under the proviso to Section 127(1) it was not necessary to give the appellant an opportunity to be held and there was consequently no need to record reasons for the transfer. This decision is not of any assistance to the Revenue in the present case since that was a transfer from one Income-tax officer to another income tax officer in the same city, or, as stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orth by the petitioner and comments received from the Principal, Commissioner of Income Tax (Central, Jaipur). Heard and considered. A glance of the impugned order dated 27th September, 2018, would reflect that the authority while adjudicating upon the matter did not apply its mind to either the reasons detailed out by the petitioner or the reasons resisting the prayer, furnished by Principal-CIT (Central, Jaipur). In the case of Ajantha Industries Ors. Vs. Central Board of Direct Taxes Ors: (1976) 102 ITR 0281, a Larger Bench of the Apex Court of the land, while dealing with the issues of transfer under Section 127 of Income Tax Act, 1961, held thus: 5. Unlike Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... senting his views when any order to the prejudice of the normal procedure lead down in Section 64(1) and (2) of the Act is sought to be made against him be it a transfer from one Income-tax Officer to another within the State of from an Income-tax officer except of course where the very object of the transfer would be frustrated if notice was given to the party affected. If the reasons for making the, order reduced however briefly to writing it, will also help the assessee in appreciating the circumstances which make it necessary or desirable for the Commissioner of Income tax or the Central Board of Revenue, as the case may be, to transfer his case under Section 5(7A) of the Act and it will also help the court in determining the bona fides ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We are unable to accept this submission. The reason for recording of reasons in the order and making these reasons known to the assessee is to enable an opportunity to the assessee to approach the High Court under its writ jurisdiction under Article 226 of the Constitution to even this Court under Article 136 of the Constitution in an appropriate case for challenging the order, inter alia, either on the ground that it is malafide or arbitrary or that it is based on irrelevant and extraneous considerations. Whether such a writ or special leave application ultimately fails is not relevant for a decision of the question. 7. We are clearly of opinion that the requirement of recording reasons under Section 127(1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rein that under the proviso to Section 127(1) it was not necessary to give the appellant an opportunity to be held and there was consequently no need to record reasons for the transfer. This decision is not of any assistance to the Revenue in the present case since that was a transfer from one Income-tax officer to another income tax officer in the same city, or, as stated in the judgment itself, in the same locality and the proviso to Section 127(1), therefore, applied. When Law requires reasons to be recorded in a particular order affecting prejudicially the interests of any person, who can challenge the order in court, it cease to be a mere administrative order and the vice of violation of the principl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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