Amitava Lala,J. - (1.) Let affidavit-of-service filed in court today be kept with the record.
(2.) This writ petition relates to an order of transfer of the assessment of the company from Calcutta jurisdiction to Delhi jurisdiction of the concerned income-tax authority. It appears from the order impugned that the authority on January 1/4, 2002, passed an order of transfer under section 127 of the Income-tax Act, 1961. In such order the entire reply of the show-cause notice has been quoted and ultimately a conclusion has been drawn in a cryptic manner under paragraphs 3 and 4 of such order impugned. Paragraphs 3 and 4 of such order are quoted as follows : "3. The assessee asked for adjournment till the second week of January 2002, to furnish reply stating that its senior consultant was out of Kolkata. Since the proposed transfer was linked with completion of time-bound block assessment proceedings, the assessee was informed vide this office of even No. 765, dated December 13, 2001, that it was no longer possible to give such a long adjournment. The assessee was asked to furnish its reply by December 26, 2001, failing which it was made dear that the issue shall be decided on merits considering its earlier replies. Vide its letter dated December 26, 2001, the assessee has stated its objections. The assessee has denied that basic infrastructure in Delhi was in existence to represent its case before the income-tax authorities. In a nutshell, the stand taken in its previous reply dated July 26, 2001, has been reiterated. 4. I have already mentioned in the aforesaid show-cause notice the facts which justify transfer of the assessee's jurisdiction from Kolkata to New Delhi. These facts have not been controverted with any evidence to the contrary. In view of the aforesaid position, order as stated hereunder is passed."
(3.) It appears from the annexures that firstly, on July 17/18, 2001, the concerned Income-tax Officer on behalf of the Commissioner issued a show-cause notice of transfer in a cryptic manner. However, the same was replied by the petitioners on July 26, 2001, taking the particular point that the alleged reason mentioned in the show-cause notice under reply is too vague and does not enable the assessee to put forth objections effectively. However, a proposed order of transfer was made on November 27, 2001. But surprisingly in the first paragraph of such proposed order of transfer a direction was given for personal appearance of the petitioners or their representatives before the authority to decide further objections, if any, in connection thereto. Paragraph 5 of the proposed order of transfer is quoted hereunder : "5. In view of the foregoing I am directed to request you to appear before the Commissioner of Income-tax, Kolkata-XX, in his office at 54, Rafi Ahmed Kidwai Road, Kolkata-16, on December 14, 2001 at 10.30 a. m. personally or through an authorised representative to state your further objections to the proposed transfer of income-tax jurisdiction from the Income-tax Officer, Ward-55 (1), Kolkata, to the Deputy Commissioner of Income-tax, Central Circle-XII, New Delhi, Mayur Bhawan, Connaught Circus, New Delhi-110 001. If you are unable to appear, you may send your reply in writing which should reach his office within the date and time mentioned as aforesaid. In case of non-appearance or non-filing of any reply, it will be assumed that you have no objection to the proposed transfer and order to that effect may be passed by the Commissioner of Income-tax, Kolkata-XX, without making any further correspondence with you in this regard.";