VINAY KUMAR JAISWAL Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) ALL the abovementioned writ petitions are being disposed of by a common judgment.

(2.) WE have heard Shri V.K. Upadhyay and Shri Vikram Gulati, learned counsel for the petitioners and Shri Rajesh Kumar Agarwal for the Department.

(3.) WE do not agree with this submission of learned standing counsel. In our opinion, a notice has to be given under Section 127 whenever it is proposed to transfer the case from one officer to another and this notice must briefly indicate the reasons why it is proposed to transfer the case, since otherwise the assessee would not know on what basis the case is proposed to be transferred and would not be able to meet the said notice.