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| The Tax Publishers2019 TaxPub(DT) 8252 (MP-HC) : (2020) 421 ITR 0267 : (2020) 316 CTR 0219 INCOME TAX ACT, 1961
Section 127
Where no reasons recorded were communicated to assessee and no opportunity of hearing was granted to assessee on the issue of the reasons recorded by Department, therefore, order passed by the Department transferring the case to Chennai was quashed and accordingly appeal of assessee was allowed.
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Transfer of case - Reasons for transferring of the case from Indore to Chennai - Validity -
Assessee before the court is an assessee at Indore, who has filed the present petition being aggrieved by notice by which assessee was informed that he was being assessed at Chennai. Assessee contended before this court that without supplying any reason for transferring the case from Indore to Chennai, an order was passed along with the return transferring the case of assessee from Indore to DCIT/ACIT Chennai. Held: The need of revenue for better investigation is of paramount importance. However, the need of the revenue for better investigation of the case could not override and supersede the statutory provisions as it is being done in present case. At no point of time, reasons recorded, if any, were communicated to assessee and therefore, no opportunity of hearing was granted to assessee on the issue of the reasons recorded by Department. Order passed by Department transferring the case to Chennai was quashed. Thus, appeal of assessee was allowed.
REFERRED : Ajantha Industries & Ors. v. Central Board of Direct Taxes & Ors. 1976 102 ITR 281 (SC) : 1976 TaxPub(DT) 0601 (SC) S. Narayanappa & Ors. v. CIT (1967) 063 ITR 0219 (SC) : 1967 TaxPub(DT) 0198 (SC) Ambika Solvex v. CIT (2014) 23 ITJ 165 (MP) : 2014 TaxPub(DT) 1652 (MP-HC) Bhatia Minerals v. CIT & Ors. 1993 ITR Vol. 200 Page 591 : 1993 TaxPub(DT) 0341 (All-HC)
FAVOUR : In assessee's favour
A.Y. :
IN THE MADHYA PRADESH HIGH COURT
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