High Court Of Bombay
Chaitanya vs. CIT & Ors.
Section 127
J.P. Dfvadhar & A.B. Choudhari, JJ.
Writ Petn. No. 2743 of 2010
9th September, 2010
Counsel Appeared :
C.J. Thakar, for the Petitioner : Anand Parchure, for the Respondent
JUDGMENT
J.P. Devadhar, J. :
Rule returnable forthwith. By consent of the parties the petition is taken up for final hearing.
2. This petition is filed to challenge the order passed by the CIT, Nagpur on 7th March, 2008 transferring the case of the petitioner from ITO, Wardha, to respondent No. 3 at Nagpur. The petitioner has also challenged the assessment order dt. 23rd Dec., 2009, passed by respondent No. The grievance of the petitioner is that the impugned order dt. 7th March, 2008 has been passed without giving an opportunity to the petitioner. It is not in dispute that no notice of the proceedings of transfer was given to the petitioner. Further, a perusal of the order dt. 7th March, 2008 shows that no reasons are given as to why the case of the petitioner is sought to be transferred from ITO, Wardha to ITO, Nagpur. In the circumstances, the order passed on 7th March, 2008 without any notice to the petitioner and without giving any reasons for transferring the case from ITO, Wardha to ITO, Nagpur cannot be sustained.
The Hon’ble apex Court in the case of Ajantha Industries vs. CBDT 1976 CTR (SC) 79 : (1976) 102 ITR 281 (SC), held that it was mandatory to record reasons for transferring the case from ITO, Nellore, to ITO, Special Circle II, Hyderabad. In this view of the matter, the impugned order dt. 7th March, 2008 is quashed and set aside. Consequently, the assessment order passed on 23rd Dec., 2009 (Annexure 11) is also quashed and set aside. Rule is made absolute in the above terms. No order as to costs.
Pursis filed by the petitioner duly signed by the learned counsel for the petitioner is marked “X” for identification and taken on record.
[Citation : 328 ITR 208]
