Procedural fairness and the requirement for reasons in administrative decisions are crucial; transfers under Section 127 of the Income Tax Act must adhere to statutory provisions and principles of natural justice.

ORDER :

C. Saravanan, J.

Details of the Impugned Orders/Notice in these Writ Petitions are as follows:-

[Note: The petitioner in S.Nos.1 & 3 is DMK Charitable Trust.

The petitioner in S.No.2 is Dravida Munnetra Kazhagam]

2. The respective petitioners have challenged the Impugned Orders/Notification both dated 19.01.2021. They were passed by the 3^rd respondent viz., the Commissioner of Income Tax (Exemptions) under Section 127 of the INCOME TAX ACT , 1961 (hereinafter referred to as IT Act). Both the Impugned Orders dated 19.01.2021 are identical.

3. The respective petitioners herein have challenged the Impugned Orders/Notification dated 19.01.2021 on the ground that they have been issued in gross violation of Section 127 (2) of the IT Act by the 3^rd Respondent.

4. By virtue of Impugned Orders/Notification both dated 19.01.2021 issued by the 3^rd Respondent viz., the Commissioner of Income Tax (Exemptions), the Income Tax files of the respective petitioners have been transferred from the respective jurisdictional 5^th Respondent in the respective writ petitions to the 4^th Respondent.

5. The petitioner in W.P.No.2089 of 2021 viz., DMK Charitable Trust has also challenged the Impugned Notice dated 26.02.2021 issued by the 4^th respondent viz., Assistant Commissioner of Income Tax, Central Circle – 1(3) under Section 142(1) of the IT Act and consequential Notice dated 04.03.2021 in W.P.No.6711 of 2021. They were issued after Notification dated 19.01.2021 impugned in W.P.No.2089 of 2021 was issued.

6. The 4^th respondent viz., Assistant Commissioner of Income Tax, Central Circle – 1(3) is the 6^th respondent in W.P.No.6711 of 2021 viz., Mr.Jayaraman Saravanan, the then Assistant Commissioner of Income Tax, Office of Deputy Commissioner, Central Circle – 1(3).

7. Mr.Jayaraman Saravanan, the Assistant Commissioner of Income Tax, Office of Deputy Commissioner, Central Circle – 1(3) has been arrayed as the 6^th respondent in W.P.No.6711 of 2021 as malafide has been alleged and imputed against the said Officer.

8. These notices were issued after the first two writ petitions had been filed and time was taken by the respondents to file their Counters. 9. Impugned Notices dated 26.02.2021 was issued to the DMK Charitable Trust (the petitioner in W.P.No.6711 of 2021/2089 of 2021) by the 4^th respondent (the 6^th respondent in W.P No.6711 of 2021) under Section 142(1) of the IT Act, 1961. By the aforesaid notice, the petitioner viz., DMK Charitable Trust (the petitioner in W.P.No.6711 of 2021/2089 of 2021) was called upon to furnish certain details to the 4^th respondent (the 6^th respondent in W.P No.6711 of 2021) under Section 142(1) of the IT Act, 1961.

10. Relevant portion of the Impugned Notice dated 26.02.2021 issued under Section 142(1)