| Case ID |
738376c8-886a-4118-a171-aa61be988436 |
| Body |
View case body. Login to View |
| Case Number |
D.B. CIVIL WRIT PETITION No. 85 OF 1979 |
| Decision Date |
Apr 02, 1979 |
| Hearing Date |
|
| Decision |
The Rajasthan High Court allowed the petition filed by Smt. Jeewan Kumari, determining that the order of transfer of the case from the ITO, Jaipur to the ITO, New Delhi was not in compliance with the provisions of Section 127(1) of the Income-tax Act, 1961. The court held that the transfer order did not provide sufficient reasoning and failed to give the petitioner a reasonable opportunity to be heard, thereby causing prejudice. Consequently, the court set aside the transfer order, emphasizing the necessity for due process in such administrative actions. The ruling reinforces the principle that individuals must be afforded a fair chance to present their case in administrative proceedings, particularly those affecting their rights and interests. |
| Summary |
This case revolves around the transfer of a tax assessment case from the Income Tax Officer (ITO) in Jaipur to the ITO in New Delhi, which was contested by Smt. Jeewan Kumari, a partner in the firm under assessment. The transfer was made by the Central Board of Direct Taxes (CBDT) under Section 127(1) of the Income-tax Act, 1961, purportedly for the purpose of proper investigation. However, the petitioner challenged the legality of the transfer on the grounds that it lacked adequate reasoning and that she was not given a fair opportunity to contest the transfer. The Rajasthan High Court found that the transfer order was indeed void due to the lack of due process, reinforcing the importance of transparency and fairness in administrative decisions. This case is significant in the context of tax law, highlighting the rights of taxpayers and the responsibilities of tax authorities. It serves as a precedent for ensuring that proper procedures are followed in the transfer of cases and the importance of providing taxpayers with a fair hearing prior to such actions. |
| Court |
Rajasthan High Court
|
| Entities Involved |
Not available
|
| Judges |
Not available
|
| Lawyers |
M. Mridul,
S. M. Mehta
|
| Petitioners |
Smt. Jeewan Kumari
|
| Respondents |
Union Of India
|
| Citations |
1979 SLD 1030,
(1979) 118 ITR 573
|
| Other Citations |
Not available
|
| Laws Involved |
Income-tax Act, 1961
|
| Sections |
127(1)
|