9911796707
TMI Blog1991 (2) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of Income-tax, Meerut, transferring the cases of certain persons including the petitioner from the file of the Assistant Commissioner of Income-tax, Investigation Circle, Muzaffarnagar, to the Assistant Commissioner of Income-tax, Central Circle, Meerut. The cases of as many as 47 persons were transferred under the said order. The petitioner is mentioned under Serial No. 47. The petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents found in the course of search, it is essential that this case is also assigned to the officer with whom other cases at Serial Nos. 1, 4 and 12 are assigned." The order of transfer is challenged by learned counsel for the petitioner on two grounds, namely, (1) that, on the date of the order of the said transfer, no assessment proceeding was pending for any assessment year relating to the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate of such order or direction in respect of any year." A reading of the aforesaid Explanation makes it clear that the expression "case" used in section 127 of the Act comprises not only a pending proceeding but also proceedings which may have been completed on or before the date of transfer. Indeed, it also includes all proceedings which may be commenced after the order of transfer. In this vie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an explanation setting out reasons as to why his case should not be transferred. The impugned order does not deal with any of those reasons stated in the said Explanation. In view of the fact that the petitioner is merely, what may be broadly called, an auditor, the matter, in our opinion, must be reconsidered. Accordingly, the impugned order is quashed in so far as the petitioner is concerned. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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