CHANDRA PRABHA KUSHWAHA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) The petitioner has questioned the legality of an order passed by the Commissioner of Income-tax, Allahabad, on December 17, 2012, under section 127(2) of the Income-tax Act 1961 (hereinafter referred to as "the Act"). A copy of the order was received by the petitioner from the Income-tax Office, Mirzapur, on January 3, 2014, as stated in paragraph 1 of the writ petition. The power to transfer a case under section 127 is conditioned by the requirement of furnishing a reasonable opportunity of being heard, wherever it is possible to do so, to the assessee and of recording reasons. The principles in this regard are well settled and have been laid down by the Supreme Court in Ajantha Industries v. CBDT, 1976 102 ITR 281(SC) and in a judgment of a Division Bench of this court in Vinay Kumar Jaiswal v. CIT, 1996 221 ITR 568(All.).

(2.) In the present case, the impugned order dated December 17, 2012, was passed admittedly without furnishing a reasonable opportunity of being heard nor does it record any reason for the transfer of the case.

(3.) Learned counsel appearing on behalf of the Revenue states that reasons have been recorded in the letters dated October 29, 2012, and October 5, 2012, of the Commissioner of Income-tax (Central), Kanpur and DIR (Investigation), Kanpur.