Vishal Darshanlal Talreja Vs PCIT (Gujarat High Court)
Gujarat High Court held that transfer order passed under section 127 of the Income Tax Act tenable in law since the same is passed after giving proper opportunity of being heard to the petitioner. Accordingly, transfer order upheld and petition dismissed.
Facts- The petitioner-assessee who is a resident of Vadodara received an intimation from respondent no.1 on 9th November, 2023 along with notice issued u/s. 127 of the Income Tax Act, 1961 with regard to transfer of case of the petitioner to Pune on the ground that the petitioner was having significant suspicious cash transactions with M/s. G.K. Associates which is assessed with DCIT Central Circle-2(2), Pune and therefore, in the interest of Revenue, case of the petitioner was sought to be transferred to Pune.
The petitioner furnished reply vide an email dated 20.11.2023 addressed to respondent no.1 with an attached letter dated 18.11.2023 contending as to why the case should not be transferred to Pune. Respondent no.1 however passed an order u/s. 127 of the Act dated 29.11.2023 to transfer the case. on the ground that the petitioner did not submit its response.
It is the case of the petitioner that since the order dated 29.11.2023 was in violation of the principles of natural justice, the petitioner preferred Special Civil Application wherein this Court disposed of the matter by granting the liberty to the respondent to pass corrigendum order.
