Superior Exim (P.) Ltd. vs Commissioner of Income Tax

The grievance of the Petitioner is against an order dated 23 rd September, 2005 passed by the Commissioner of income tax u/s 127 of the income tax Act, 1961. By the impugned order, the Commissioner transferred the case mentioned in the order from the Assessing Officer in ITO Ward 9 (4), New Delhi to the Assistant Commissioner of income tax, Central Circle, Meerut.

According to the Petitioner he was not given any notice of the transfer or was he even heard in the matter. These contentions are not disputed by the learned counsel for the Revenue.

We find that a similar issue had arisen in Nitin Developers & Construction v. CIT [W.P. (C) No. 20459 of 2005 dated 18-5-2006]. In that case also, an order passed u/s 127 of the income tax was under challenge and no show cause notice had been given to the Petitioner. This court accordingly allowed the prayer made in the writ petition for quashing the order passed u/s 127 of the Act.

Following the view laid down by this Court in Nitin Developers & Constructions case (Supra), we also quash and set aside the order dated 23 rd September, 2005 passed by the Respondents u/s 127(2) of the Act.

The writ petition is accordingly allowed. The Respondents will, however, be at liberty to take appropriate action, if so advised after issuing show cause notice to the petitioner and proceed in accordance with law.