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PUSHPENDRA SINGH BHATI, YOGENDRA KUMAR PUROHIT
Kashi Prayag Tradelink Pvt. Ltd. , Through - Director Smt. Sarita Sarda C/o Sh. Prayag Das Sarda – Appellant
Versus
Union Of India – Respondent
ORDER :
In S.B. Civil Writ Petition No.7436/2019, 1858/2018, 3087/2018, 3990/2018, 5160/2019, 7393/2019, 7405/2019 & 7408/2019.
1. For the sake of convenience and looking into the commonality of the issues raised, the present petitions are being decided, while treating D.B. Civil Writ Petition No.7436/2019 as a lead case:-
1.1. The reliefs claimed, in sum and substance, read as follows:
B. That the heavy cost may kindly be imposed upon the Respondents for violating the statutory provisions of the Income Tax Act, 1961.
C. Any other order or direction, which this Hon'ble Court deems fit and proper in the facts and circumstances of the case, may kindly be passed in favour of the petitioners.
D. The cost of the writ petition may kindly be awarded in favour of the petitioners."
2.
The court established that the requirement of a hearing before transferring cases under Section 127 of the Income Tax Act is fundamental to ensuring natural justice.
Adherence to the principles of natural justice, including providing the assessee with a reasonable opportunity of being heard, is fundamental in adversarial proceedings, even in faceless proceedings.
Transfer orders under Section 127 of the Income Tax Act must comply with principles of natural justice, including providing an opportunity for the assessee to be heard.
Opportunity of hearing is mandatory for the concerned authority before transferring a case under Section 127 of the Income Tax Act.
Administrative authorities cannot exercise the power to transfer assessment proceedings in a repetitive manner. Once a transfer order is invalidated, any subsequent attempt to transfer the same case ....
The court reaffirmed the necessity of natural justice in administrative decision-making, stressing the need for consideration of a party's objections prior to adverse decisions.
The court upheld the validity of an administrative order transferring a tax case based on existing connections to other investigated parties, concluding that sufficient opportunity and reason for the....
The court upheld the transfer order under Section 127(2) of the Income Tax Act, confirming its reasoned nature and the existence of agreement between jurisdictional Commissioners.
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