- (1.)Heard Dr.A.E.Chelliah, learned Senior counsel assisted by Mr.K.Ramanujam, and A.Mohammed Sathick, learned counsels for the petitioner and Mr.T.Pramodkumar Chopda, learned counsel for the respondent and with consent on either side, the Writ Petitions are taken up for final disposal.
(2.)The petitioner in W.P.No.11225 of 2016 is Sri.D.Ramagopal, who is husband of the petitioner in W.P.No.11226 of 2016 and in both these Writ Petitions, the petitioners seek for identical relief wherein prayer has been made for issuance of a Writ of Mandamus to direct the third respondent, the Commissioner of Income Tax, to withdraw the Income Tax Assessment proceedings of the petitioners from the file of the first respondent and the second respondent including the inquiry and investigation and entrust the same to any other officer of the same cadre to commence and complete the proceedings.
(3.)Thus, infact what the petitioner seek for is to transfer the assessment files of the petitioners from the first respondent and entrust the same to some other officer. The power of transfer cases under the Income Tax Act is in terms of Section 127. By virtue of power under sub-section (1) of Section 127 of the Income Tax Act, the Director General or Chief Commissioner or Commissioner may after giving the assessee a reasonable opportunity of being heard in the matter, wherever it is possible to do so, and after recording his reasons for doing so, transfer any case from one or more Assessing Officer subordinate to him whether with or without concurrent jurisdiction to any other Assessing Officer or Assessing Officers whether with or without concurrent jurisdiction and also subordinate to him. Sub-section (2) of Section 127, contemplates situation where the Assessing Officer or Assessing Officers from whom the case is to be transferred and the Assessing Officer or the Assessing Officers to whom, it is to be transferred are not subordinate to the same Director General or Chief Commissioner or Commissioner of Income Tax. Sub-section (3) states that nothing in Sub-section (1) and Sub-section (2) of Section 127 of the Income Tax Act, shall be deemed to require any such opportunity to be given where the transfer is from an Assessing Officer to any other Assessing Officers situated in the same city or locality and in terms of sub-section (4), transfer can be made at any stage and shall not render necessary the reissue of any notice.