J.K. Biswas, J. - (1.) The two petitioners in this writ petition are questioning the order of the commissioner of income -tax dated November 28th, 2005 made under s. 127 of the Income -tax Act, 1961.
(2.) The grounds on which the order is questioned are: (a) not only in the two show cause notices, both dated July 15th, 2005, no reason had been disclosed by the authority in support of the proposal for transfer of the cases of the petitioners, (b) but the authority also did not give any reason for the purpose in the order made under s. 127.
(3.) Counsel submits that since reasons had not been disclosed in the show cause notices, the petitioners did not get a reasonable opportunity to submit their effective representations, He relies on a single bench decision of this court in Chhotonagpur Industrial Gases Pvt. Ltd. & Ors. v/s. Commissioner of Income -tax & Ors. : 1998 (233) ITC 377 (Cal), and submits that as was held in that case an order cannot be made under s. 127 unless reasons for transfer are disclosed in the show cause notice.;