Amitava Lala, J. - (1.) Let the affidavit of service filed in court today be kept with the record.
(2.) By making this writ petition, in effect, the petitioners have challenged the order of transfer of the case from the Deputy Commissioner of Income-tax, Circle-1, Asansol, the Deputy Commissioner of Income-tax, Central Circle VIII, Calcutta. The contentions of the writ petitioners are that by virtue of Section 127 of the Income-tax Act, 1961, the Director-General or Chief Commissioner or Commissioner may, after giving the assessee a reasonable opportunity of being heard in the matter, wherever it is possible to do so, and after recording his reasons for doing so, transfer any case from one or more Assessing Officer subordinate to him (whether with or without concurrent jurisdiction) to any other Assessing Officer or Assessing Officers (whether with or without concurrent jurisdiction) also subordinate to him.
(3.) The specific case of the petitioners is that no opportunity of hearing was given to the petitioners before transfer of the case from the Deputy Commissioner of Income-tax, Circle-I, Asansol, to the Deputy Commissioner of Income-tax, Central Circle VIII, Calcutta. The petitioners' supporting case is reported in Chotanagpur Industrial Gases (P.) Ltd. v. CIT, wherein a single Bench has decided a similar type of issue by saying that since in the show-cause notice the grounds or reasons for proposed transfer was not indicated, in that matter the entire proceedings were vitiated and were liable to be set aside. The case as cited by Mr. Bajoria, learned senior counsel, appearing on behalf of the writ petitioner, is supported by various Supreme Court judgments as referred to therein.;