KUMAR KUMAR Vs. UNION OF INDIA

JUDGEMENT

(1.) In the writ petition the petitioners have challenged the action of the Revenue in transferring the file from Kolkata to Mumbai which they learnt from the order dated 11th October, 2006 passed by the Deputy Commissioner of Income-tax, Central Circle-22, Mumbai calling for filing of return under section 153C of the Income-tax Act, 1961 (for short "the Act") for the assessment years 1999-2000 to 2004-2005. The grounds of challenge are that such transfer was carried out without inviting objection and without giving them an opportunity of hearing. Learned Advocate appearing on behalf of the petitioners has relied on the judgment in Nitin Developers and Const. vs. Commissioner of Income-tax, reported in 284 ITR 605 (Delhi) in support of his submissions.

(2.) The matter was moved on 27th November, 2006 when directions for affidavits were issued. The matter came up on 15th January, 2007. Thereafter, it appeared on 17th January, 2007. Since no affidavit was filed, revenue was directed to produce records. However, in spite of directions records have not been produced. Therefore, in my view, in the absence of affidavit and records, assertions made by the petitioners are deemed to be correct.

(3.) In order to delve into the issue it is necessary to refer to the relevant portion of section 127 of the Act which is as under: