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IN THE HIGH COURT OF JUDICATURE AT MADRAS
C. Saravanan
DMK Charitable Trust – Appellant
Versus
Principal Chief Commissioner of Income Tax (Exemptions), Pratyakshkar Bhawan – Respondent
| Table of Content |
|---|
| 1. challenges to income tax orders under section 127. (Para 2 , 3 , 4 , 5) |
| 2. lack of justification for case file transfer. (Para 23 , 24 , 25 , 26 , 27 , 28) |
| 3. arguments against the validity of transfer orders for alleged lack of procedural fairness and mala fides. (Para 30 , 31) |
| 4. failure to provide opportunity and reasons in transfer. (Para 38 , 40 , 41 , 42) |
| 5. legally mandated reasoning for administrative actions. (Para 54 , 55 , 56 , 57) |
| 6. court's observations on the necessity of providing reasons for administrative actions under the income tax act. (Para 58 , 60) |
| 7. quashing of prior notifications for lack of due process. (Para 102) |
| 8. final ruling quashing the transfer orders due to mandatory procedural failures. (Para 104) |
ORDER :
C. Saravanan, J.
Details of the Impugned Orders/Notice in these Writ Petitions are as follows:-
| S.No. | Writ Petition No. | Date of the impugned order/notice | Rank/Designation |
| 1 | W.P.No.2089 of 2021 | 19.01.2021 | 3rd respondent/Commissioner of Income Tax (Exemptions). |
| 2 | W.P.No.2102 of 2021 | 19.01.2021 | 3rd respondent/Commissioner of Income Tax (Exemptions). |
| 3 | W.P.No.6711 of 2021 | 26.02.2021 & 04.03.2021 | 4th respondent/Assistant Commissioner of Income Tax, Central C |
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