2008 (12) TMI 42

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..... . Ms. Prem Lata Bansal with M.P. Gupta and Sanjeev Rajpal for the respondents. JUDGMENT The judgment of the court was delivered by BADAR DURREZ AHMED J.- In this batch of writ petitions the order dated October 7, 2008, passed by the Commissioner of Income-tax, Delhi-I, New Delhi under section 127(2) of the Income-tax Act, 1961, is under challenge. By virtue of the said order, the Commissioner of Income-tax has transferred the cases of the petitioners to the Assessing Officer at Meerut, namely, Assistant Commissioner of Income-tax, Central Circle, Meerut. The impugned order, in its entirety, reads as under: "Office of the Commissioner of Income - tax Delhi-I, New Delhi F. No.: CIT-I/ITO Hq-I/Centralisation/08-09 7-10-2008 OR .....

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..... tral Circle, Meerut 7 M/s ATS Construction and Maintenance Pvt. Ltd PAN - AACCS 0562 Q ITO Ward 2(2), New Delhi Asst. CIT Central Circle, Meerut This transfer is effected for administrative convenience and coordinated investigation. This issues with the concurrence of the Commissioner of Income-tax (Central), Kanpur vide his letter No. CIT (C)/ KNP 58-02-08/08-09/620 dated June 3, 2008. The order shall come into force from October 13, 2008. (Sd.)…………… VIJAY SHARMA, Commissioner of Income-tax, Delhi-I, New Delhi." 2. The learned counsel for the petitioners submitted that on September 30, 2008 the Commissioner of Income-tax, Delhi had issued a letter with regard to the proposal for transferring the .....

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..... nvenient for all parties. It is apparent that the impugned order passed by the Commissioner of Income-tax, Delhi-I, does not deal with the objections and merely states that "after considering the objections filed by the assessee in response to the show-cause notice under section 127" the cases were being transferred to the Assessing Officer at Meerut. The order also only states that the transfer was effected for administrative convenience and co-ordinated investigation. 3. The learned counsel for the petitioners has placed before us a decision of this Court in the case of Nitin Developers and Const v. CIT [2006] 284 ITR 605, wherein it has been observed that the order of transfer under section 127(2) ought to disclose proper applicat .....

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