Full Text
Translation output
HIGH COURT OF DELHI
W.P.(C) 487/2015 and CM No. 824/2015
DWARKADHIS PROJECTS (P) LTD. ..... Petitioner
W.P.(C) 487/2015 and CM No. 824/2015
DWARKADHIS PROJECTS (P) LTD. ..... Petitioner
VERSUS
COMMISSIONER OF INCOME TAX-IV ..... Respondent
W.P.(C) 488/2015 and CM No. 828/2015
SULEKH CHAND JAINSIO SHRI GOPI RAM JAIN ..... Petitioner
SULEKH CHAND JAINSIO SHRI GOPI RAM JAIN ..... Petitioner
VERSUS
W.P.(C) 489/2015 and CM No. 830/2015
•
EXOTIC BUILDCON PVT. LTD. ..... Petitioner
•
EXOTIC BUILDCON PVT. LTD. ..... Petitioner
VERSUS
W.P.(C) 490/2015 and CM No. 832/2015
VIKAS JAIN ..... Petitioner
VIKAS JAIN ..... Petitioner
VERSUS
W.P.(C) 745/2015 and CM No. 132412015
FNS INTERNATIONAL PVT. LTD. ..... Petitioner
FNS INTERNATIONAL PVT. LTD. ..... Petitioner
VERSUS
Through: Mr Salil Kapoor, Mr Vikas Jain and Mr Sanat Kapoor for petitioners
Mr Rohit Madan for revenue
Mr Rohit Madan for revenue
CORAM: j . HON'BLE MR. JUSTICE BADAR DURREZ AHMED
HON'BLE MR. JUSTICE SANJEEV SACHDEVA
05.02.2015 These writ petitions pertain to the proceedings under Section 127 of the
Income-tax Act, 1961, whereby the Commissioner of Income Tax (Delhi-IV) has directed that the assessments of the petitioners be transferred to DCIT, Central Circle, 2015:DHC:11596-DB
I
Kamal, Haryana.
We have heard the learned counsel for the parties. We are of the view that the petitioners were initially not given the reasons as to why their assessments are being transferred from Delhi to Kamal. As a result, the petitioners have a legitimate grievance that they could not file detailed objections in respect of the reasons which are now discernable in the order and in the other documents which have been subsequently filed in the present writ petitions by the respondent.
In these circumstances, we set aside the common order dated 09.07.2014 passed under Section 127 of the said Act. It will be open to the respondent to issue
,1" fresh notices, if they so desire, under Section 127 for transfer of the cases to Kamal.
The reasons for seeking the said transfer should be indicated in the notice so that the petitioners could give meaningful replies to the same. After the objections of the petitioners are considered, the concerned authority may pass appropriate orders in accordance with law.
With these directions, these writ petitions stand disposed of.
~... ", .
BADAR DURREZ AHMED, J ~J~ FEBRUARY OS, 2015 EV SACHDEVA, J
SU
2015:DHC:11596-DB
05.02.2015 These writ petitions pertain to the proceedings under Section 127 of the
Income-tax Act, 1961, whereby the Commissioner of Income Tax (Delhi-IV) has directed that the assessments of the petitioners be transferred to DCIT, Central Circle, 2015:DHC:11596-DB
I
Kamal, Haryana.
We have heard the learned counsel for the parties. We are of the view that the petitioners were initially not given the reasons as to why their assessments are being transferred from Delhi to Kamal. As a result, the petitioners have a legitimate grievance that they could not file detailed objections in respect of the reasons which are now discernable in the order and in the other documents which have been subsequently filed in the present writ petitions by the respondent.
In these circumstances, we set aside the common order dated 09.07.2014 passed under Section 127 of the said Act. It will be open to the respondent to issue
,1" fresh notices, if they so desire, under Section 127 for transfer of the cases to Kamal.
The reasons for seeking the said transfer should be indicated in the notice so that the petitioners could give meaningful replies to the same. After the objections of the petitioners are considered, the concerned authority may pass appropriate orders in accordance with law.
With these directions, these writ petitions stand disposed of.
~... ", .
BADAR DURREZ AHMED, J ~J~ FEBRUARY OS, 2015 EV SACHDEVA, J
SU
2015:DHC:11596-DB
JUDGMENT