GUDSTAR BUILDERS (P) LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) HEARD . The petitioner has filed this petition against the order dt. 15th Sept., 2009 (Annex. P/2), by which the case of the petitioner of assessment has been transferred from Asstt. CIT, Circle -3, Gwalior to ITO, Shivpuri. The petitioner also challenged the order dt. 26th Nov., 2009 (Annex. P/1), by which the representation of the petitioner against the order dt. 15th Sept., 2009 has been rejected.

(2.) THE main ground for challenge of the order in the petition is that the order was passed against the statutory provision of s. 127(1) and (2) of the IT Act, 1961 (hereinafter referred to as the Act).

(3.) THE respondents pleaded in the reply that in accordance with s. 127(3) of the Act as amended there was no necessity to provide opportunity of hearing to the petitioner before passing the order.