Calcutta HC directs Govt to file Explanation in Transfer of Income Tax File u/s 127(2) [Read Order]

The Calcutta High Court presided by Mr. Justice Muhammed Nizamuddin directed the government to file an explanation in the transfer of income tax file under section 127(2).

The petitioner, Golden Goenka Commerce Pvt. Ltd filed a Writ petition against the orders of transfer of petitioners’ income tax file from Kolkata to Lucknow under Section 127(2) of the Income Tax Act, 1961.

The counsel for the petitioner submitted that before passing the impugned order of transfer notice was issued by the respondent concerned for giving a response but, the notice was neither received through any e-mail nor through the post, and the said notices were only reflected in the official portal of the department in the morning of 27th April 2022.

The petitioner further submitted that on the very same day of 27th April 2022 petitioners filed a response but without considering and disregarding the said response and without giving any opportunity of hearing, the respondents transferred of petitioners’ income tax file from Kolkata to Lucknow under Section 127(2) of the Income Tax Act, 1961.

The single bench observed that the petitioners have been able to make out a prima facie case for an interim order and stayed all further proceedings on the basis of the impugned transfer orders dated 27th April 2022. Further directed the respondent to file an affidavit in opposition within four weeks.

Mr. Avra Mazumder appeared on behalf of the appellant and Mr. S. Roychowdhury and Mr. Tilak Mitra appeared on behalf of the respondent.

To Read the full text of the Order CLICK HERE

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