Gujarat High Court
Anuben Lalabhai Bharwad vs Principal Commissioner Of Income Tax-3 on 22 March, 2016
Author: Harsha Devani
Bench: Harsha Devani, G.R.Udhwani
C/SCA/4473/2016 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
SPECIAL CIVIL APPLICATION NO. 4473 of 2016
TO
SPECIAL CIVIL APPLICATION NO. 4475 of 2016
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ANUBEN LALABHAI BHARWAD....Petitioner(s)
Versus
PRINCIPAL COMMISSIONER OF INCOME TAX-3, & 1....Respondent(s)
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Appearance:
UMAIDSINGH BHATI, ADVOCATE for the Petitioner(s) No. 1
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CORAM: HONOURABLE MS.JUSTICE HARSHA DEVANI
and
HONOURABLE MR.JUSTICE G.R.UDHWANI
Date : 22/03/2016
COMMON ORAL ORDER
(PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)
1. Mr. Umaidsingh Bhati, learned advocate for the petitioners has drawn the attention of the court to the objections raised against the proposed transfer of cases of the petitioners in exercise of powers under section 127(2) of the Income Tax Act, 1961. Referring to the impugned order dated 6.1.2016 passed under section 127(2) of the Act, it was pointed out that no reasons have been assigned by the Principal Commissioner of Income Tax as regards the contentions raised by the petitioners. Reliance was placed upon the decision of the Supreme Court in the case of Ajantha Industries v. Central Board of Direct Taxes, (1976) 102 ITR 281, wherein the court has held that the requirement of recording reasons under section 127(1) is a mandatory Page 1 of 2 HC-NIC Page 1 of 2 Created On Wed Mar 23 02:52:16 IST 2016 C/SCA/4473/2016 ORDER direction under the law and non-communication thereof is not saved by showing that the reasons exist in the file although not communicated to the assessee.
2. Having regard to the submissions advanced by the learned advocate for the petitioners, Issue Notice returnable on 29th March, 2016. On the returnable date, it would be open for the learned advocate for the petitioners to press for interim relief.
3. Direct service is permitted today.
(HARSHA DEVANI, J.) (G.R.UDHWANI, J.) zgs Page 2 of 2 HC-NIC Page 2 of 2 Created On Wed Mar 23 02:52:16 IST 2016