K.P. Singh Bhadoriya v. Union of India & Others
[Citation -2015-LL-0219-73]
| Citation | 2015-LL-0219-73 |
|---|---|
| Appellant Name | K.P. Singh Bhadoriya |
| Respondent Name | Union of India & Others |
| Court | HIGH COURT OF MADHYA PRADESH AT GWALIOR |
| Relevant Act | Income-tax |
| Date of Order | 19/02/2015 |
| Judgment | View Judgment |
| Keyword Tags | opportunity of being heard to the assessee • reasonable opportunity of being heard • assessment proceedings |
| Bot Summary: | This petition assails the order passed under Section 127 of the Income Tax Act transferring assessment proceedings in the case of search pending before respondent No.3 to respondent no.4. Learned counsel for the Revenue fairly submits that though a notice was issued prior to passing of the order dated 26.11.2014, Annexure P-1, by the Commissioner of Income Tax, Gwalior but the said notice was issued by respondent No.3 and not by CIT who exercised the power of transfer under Section 127 of the Income Tax Act. Bare perusal of the statutory provision contained in Section 127(1) of the Income Tax Act elicits that the said powers cannot be exercised without affording reasonable opportunity of being heard to the assessee concerned. In view of the above facts and the submission of the learned counsel for the Revenue, this petition deserves to be and is hereby allowed. Impugned order dated 26.11.2014 passed by Commissioner of Income Tax, Gwalior contained in Annexure P-1 is quashed with liberty to the CIT, Gwalior to proceed under Section 127 of the Income Tax Act, in 2 WP.428. |