9911796707
TMI Blog2021 (10) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 127 (2) of the Income Tax Act, 1961, from Kolkata to Delhi and without considering and disposing the reply/objection to the show-cause notice by the petitioner against the proposed action of transfer of case of the petitioner by the respondent is illegal, invalid and not sustainable in law and the said impugned order of transfer dated 18th July, 2019 under Section 127 (2) of the Income Tax Act, 1961 is accordingly quashed and the respondents concerned are directed to send back the case of the petitioner from Delhi to Kolkata immediately after receipt of communication of this order. - WPA 11901 of 2021 - - - Dated:- 27-9-2021 - Md. Nizamuddin, J. For the Petitioner : Mr. J.P. Khaitan, Sr. Adv. Mr. Siddhartha Luthra, Sr. Adv. Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner that after hearing nothing from respondent concerned in response to his aforesaid letter dated 18th September, 2019, he wrote another letter dated 3rd October, 2019, as appears at Page 37 being Annexure P-4 to the writ petition, asking the respondents concerned for two to three weeks time for submission of detail reply to the aforesaid showcause notice and asking the respondents concerned for furnishing the materials relied upon by them for transferring the case of the petitioner from Kolkata to Delhi. It is the case of the petitioner that even after his second letter dated 3rd October, 2019, he got no response to either of his letter dated 8th September, 2019 or 3rd October, 2019 or letting him know the fate of his aforesaid those ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as to what was the fate of the aforesaid letters/representations dated 18th September, 2019 and 3rd October, 2019 and as to whether hearing was given to the petitioner on these letters/representations and whether those letters/representations were considered or rejected, if so, whether fate of those letters was communicated to the petitioner or not before passing the impugned order of transfer of the income tax case of the petitioner. Learned advocate appearing for the respondents also submits that in the show-cause notice dated 5th September, 2019 petitioner was asked to file a reply within 14 days from the date of receipt of the said notice but from his letter dated 18th September, 2019 itself it appears that it was sent beyond time given ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the petitioner under Section 127 (2) of the Income Tax Act, 1961 from Kolkata to Delhi were received or not and whether those were considered and disposed of by giving opportunity of hearing to the petitioner before passing the impugned order of transfer and also whether the order for transfer of the Income Tax case of the petitioner under Section 127 (2) of the Income Tax Act, 1961 was served upon the petitioner or not? Pursuant to the aforesaid direction of this Court Mr. Chowdhury, Learned Advocate appearing for the respondents/Income Tax Authority has placed the record as well as written instruction dated 17th September, 2021 in the aforesaid regard issued by one Barun Krishna Roy, ACIT (Hqrs)- 9, Kolkata for PCIT 9, Kolkata f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, 2021 and which the petitioner has challenged on the ground that the same is illegal, invalid and without jurisdiction and in gross violation of principle of natural justice and in violation of statutory provisions since the same was passed by not considering and disposing the aforesaid representations/objections dated 18th September, 2019 and 3rd October, 2019 of the petitioner and without affording any opportunity of hearing to the petitioner before passing the aforesaid impugned order of transfer of the case of the petitioner under Section 127 (2) of the Act and which was passed almost after 18 months from the date of making such representations/objections. Considering the submission of the parties and relevant records and in view o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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