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TMI Blog2015 (4) TMI 1335X X X X Extracts X X X X X X X X Extracts X X X X ..... f natural justice at the initial stage cannot be cured at the subsequent stage. Moreover, the order should be self-contained/speaking and not merely a paper-decision. Recording of reasons is also sine qua non, as per mandatory provisions of section 127(2)(a) of the Income-tax Act. We are of the considered opinion that the petitioners at least should know the gist of enquiry carried out against them and were also liable to be supplied adverse material gathered against them during assessment proceedings or information available, in order to enable them to represent their cases effectively before the Commissioner of Income-tax. The adverse material gathered against the petitioners by way of inquiry, information etc. was to be made available ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wed and disposed of. CWP No. 2014/2015 alongwith CWPs No. 2015/2015, 2017, 2018, 2019 and 2020 of 2015 Notice. Ms. Vandana Kuthiala, Advocate, appears and waives service of notice on behalf of the respondent. Reply be filed within four weeks. CMP No. 3653 of 2015 in CWP No. 2014 of 2015 CMP No. 3655 of 2015 in CWP No. 2015 of 2015 CMP No. 3659 of 2015 in CWP No. 2017 of 2015 CMP No. 3661 of 2015 in CWP No. 2018 of 2015 CMP No. 3663 of 2015 in CWP No. 2019 of 2015 CMP No. 3665 of 2015 in CWP No. 2020 of 2015 2. Petitioners were issued show cause notices for centralization of cases on 20.1.2015. The notices have been issued on the basis of inquiries carried out and also the material gathered during the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e issuance of notices under Section 127 of the Income-tax Act, 1961 must prima facie show due application of mind. The expression used in Section 127(2)(a) of the Income-tax Act, 1961 is reasonable opportunity of being heard . The reasonable opportunity of being heard in the matter to be granted to the assessee must be effective and not mere formality. The order must contain specific reasons after taking into consideration the factual matrix. Merely stating that the transfer is for the purpose of coordinating in itself is not a ground to consolidating the cases at one place. The cause of action has arisen within the State of Himachal Pradesh. The convenience of the party cannot be overlooked. The order passed by the competent authority tra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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