ANAND CHAUHAN Vs. THE COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) SINCE common question of law and fact arise for consideration, therefore, all these cases are taken up together for disposal.

(2.) ALL the petitioners are income tax assessees and are aggrieved by the action of the respondents whereby their cases have been transferred to DCIT, Central Circle, Chandigarh.

(3.) THE petitioners have contended that before their cases could have been ordered to be transferred, they were entitled to fair and proper hearing and principles of natural justice were required to be complied with and the adjudicating authority was under an obligation to furnish the relevant material, which formed the basis of issuance of show -cause notices. This material, according to them, was never disclosed either in the show -cause notices or at the time of hearing and the same was disclosed only in the impugned order. Had the same been disclosed, the petitioners could have offered an appropriate explanation. The non -disclosure of the same has caused serious prejudice to them. The impugned order has been questioned on various other grounds as taken in the writ petitions.