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TMI Blog2009 (1) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... assed mechanically. In my opinion, filing of objection is not an idle and empty formality. Therefore, the order impugned passed under section 127 of the Act cannot be sustained and is, thus, set aside and quashed. X X X X Extracts X X X X X X X X Extracts X X X X ..... arkhand and, therefore, respondent No 1 was justified in passing the order directing transfer of the case from Kolkata to Ranchi. In order to appreciate the issue it is necessary to refer to the order impugned, the relevant portion of which is set out hereunder: "Order under section 127 of the Income-tax Act, 1961 Order No. 24 of 2008-09 Consequent to search and seizure operations under section 132 of the Income-tax Act, 1961, in the 'Shri Ram' group of cases, the Commissioner of Income-tax (Central), Ranchi requested, vide two separate proposals that the cases named in column (2) of the schedule below be centralised for the purposes of co-ordinated investigation with the Assessing Officer mentioned in column 6 of the schedule below. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nexure A. In response, the assessees filed further rejoinders, all on September 3, 2008, and all reiterating their original objections. The copy of rejoinder relevant to each assessee is enclosed herewith as annexure B. They have also filed further letters each dated October 17, 2008, addressed to the Chief Commissioner of Income-tax, Kol-I and copies were endorsed to this office. The copy of the relevant letter to each assessee is also enclosed herewith as annexure C. 5. The contents of the assessee's rejoinder as well as further letter with annexures thereto have been perused and considered. However, I do not find substantive merit in the same. Personal inconvenience in attending proceedings cannot override the public interest of co-ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated October 17, 2008, the petitioner sought for hearing. It appears the order impugned refers to the objections dated August 22, 2008, September 2, 2008, and October 17, 2008. From paragraph 5 of the order impugned it appears that the said respondent had "considered" the written objections. "Consideration" means taking into account and dealing with the materials on records leading to a decision which, in my view, should be reasoned and cogent. However, in the instant case, the impugned order is silent how the replies and enclosures were considered. Though respondent No.1 had taken note of the letter dated September 2, 2008, paragraph 5 of the said letter has not been dealt with. Besides, though by a letter dated October 17, 2008, request ..... X X X X Extracts X X X X X X X X Extracts X X X X
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