Sakuma Exports Ltd v. The Pr. Commissioner Of Income Tax-1 & Ors

IN THE HIGH COURT OF JUDICATURE AT BOMBAYO.O.C.J. WRIT PETITION NO. 1420 OF 2019 Sakuma Exports Ltd..Petitioner Versus The Pr. Commissioner of Income Tax-1 & Ors...Respondents ................... Mr. Vipul Joshi a/w Mr. D.P. Fotaria i/by Ms. N.S. Kasale for thePetitionerMr. Vipul Joshi a/w Mr. D.P. Fotaria i/by Ms. N.S. Kasale for thePetitioner Mr. Suresh Kumar for Respondent No. 1Mr. Suresh Kumar for Respondent No. 1 Mr. Sham Walve for Respondent No. 2Mr. Sham Walve for Respondent No. 2 ................... CORAM : AKIL KURESHI & S.J. KATHAWALLA, JJ. DATE : JULY 8, 2019. P.C.: 1.The petitioner has challenged an order dated 20.2.2019 transferring the petitioner's assessment from Mumbai toPune in purported exercise of powers under Section 127(2) ofthe Income Tax Act, 1961 ("the Act" for short). 2.The admitted facts are that the impugned order hasbeen passed without issuing any notice to the petitioner,without affording any opportunity of hearing and withoutciting any reasons. On all three grounds therefore, the impugned order is bad in law. The same is therefore, setaside. However, nothing stated in this order would preventthe respondents from initiating fresh action and passingfresh orders in accordance with law for transfer ofassessment, if so advised. 3.In view of the, Writ Petition is disposed of. [ S.J. KATHAWALLA, J. ] [ AKIL KURESHI, J ]