Brief of the case:
The Hon’ble Himachal Pradesh High Court in the case of Anand Chauhan & others held that not providing assessee with the precise reason for transfer of his case from one jurisdiction to other amounts to violating the principles of natural justice as non-disclosure take away his right of putting forward his objections effectively.
Facts of the case:
- The case of the petitioners had been transferred to DCIT, Central Circle, Chandigarh. The petitioners objected the order passed u/s 127 by CIT, Shimla on the ground that the show cause notice issued to them did not spell out the exact reason which has been taken as basis for ordering such transfer.
- Aggrieved by such order the petitioners approached to Hon’ble Himachal Pradesh High Court.
Contention of Petitioners:
- Petitioners contended that they were not provided with the relevant material which formed the basis of issuance of show-cause notices. The fact of interlinkage of their cases with other 11 Delhi based persons were not disclosed neither in show cause notice nor in personal hearing and the same disclosed only in the order passed u/s 127.
- The non-disclosure of the exact material relied in passing order had caused serious prejudice to them because in the absence of complete information they could not make up their responses.
Contention of Revenue:
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