SOUMITRA PAL,J. - (1.) LET affidavit of service filed in the court today be kept with the records.
(2.) IN this writ petition, the petitioner has challenged the notice dated July 21, 2008, issued by the Income -tax Officer/Technical/Asansol, respondent No. 3 proposing transfer of the income -tax file of the petitioner from Income -tax Officer, Ward -3(1) Asansol to the Assistant Commissioner of Income -tax, Central Circle, Ranchi and the order dated January 28, 2009 passed by the Commissioner of Income -tax, Asansol, respondent No. 2, transferring the file of the petitioner from the Income -tax Officer, Ward -I, Purulia to the Assistant Commissioner of Income -tax, Central Circle -I, Ranchi. Mr. J.P. Khaitan, learned senior advocate, appearing on behalf of the petitioner submits that the notice proposing transfer must mention the reasons to enable the assessee to make an effective representation with reference to the same. However, the notice dated July 21, 2008, proposing transfer is bad as it does not mention the reasons. With regard to the impugned order dated January 28, 2009, it has been submitted that though Section 127 of the Income -tax Act, 1961 (in short 'the Act') postulates that a personal hearing is to be granted, no such hearing was given. Moreover, the order does not deal with the written objection dated July 23, 2008 filed by the petitioner.
(3.) MR . Mitra, learned senior advocate, appearing on behalf of the respondents submits that the entire action of the respondent is just and proper.;