Supreme Court · 1975 INSC 304 · Decided 5 December 1975
Ajantha Industries and Ors v. Central Board of Direct Taxes, New Delhi & Others
- Court
- Supreme Court of India
- Citation
- 1975 INSC 304 · [1976] 2 S.C.R. 884
- Case number
- CIVIL APPEAL No. 724/1975
- Decided
- 5 December 1975
- Bench
- KUTTYIL KURIEN MATHEW, P.K. GOSWAMI, N.L. UNTWALIA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226, 136; Income Tax Act Section 127(1), 127
Headnote
J11co111e Tax Act, 1961-Section 127(1)_.:_Recording of reasons and cdm­ munication thereof is mandatory-Non.communication to the cissessee is l"io/a­ tive of the principles of natural justice-Purport of recdrding of reasons. The appellants were assessees under the Income Tax Act under Tax Officer, Nellore since a number of yean. On 23-1-1973, the Central Board of' Direct Taxes sent a notice to the appellants. under s. 127(1) of the Income Tax Act proposing to transfer their case files "for facility of investigations" from the respective Income Tax Officer, Nellore to
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