Takshila Educational Society vs Secretary, Central Board Of ...
2004 Latest Caselaw 240 Del

JUDGMENT

B.C. Patel, C.J.

1. The petitioner has approached this Court as the assessment proceedings came to be transferred from Delhi to Patna vide order dt. 28th Jan., 2004, a copy of which is placed on record. We have perused the original record as well as the documentary evidence placed on the record. Prima facie, it appears that reasons have been recorded. Detailed discussions took place on 30th July, 2003. The advocate attended the proceedings. Thereafter, the show-cause notice was issued. Reply was also filed and after completion of hearing, order has been made on or about 22nd Jan., 2004. But, unfortunately, the said reasons have not been served on the petitioner.

2. In view of the Supreme Court judgment in the case of Ajantha Industries and Ors. v. CBDT and Ors. , it is the duty of the Revenue to serve the reasons. A Division Bench of this Court had an occasion to examine the similar question in the case of Smt. Santa Jain v. CIT and Ors. (2003) 261 ITR 499 (Del).

3. We dispose of this petition in view of the aforesaid law declared by the Court and direct the Revenue to issue the well-reasoned order as indicated by the Supreme Court in its decision in the case of Ajantha Industries (supra).

4. Learned counsel for the Revenue submitted that the reasoned order will be furnished to the assessed by tomorrow, i.e., 9th March, 2004, at 4.00 p.m. from the office of the IT (Exemption), New Delhi. The assessed states that he shall collect the copy of the said order. In view of this, impugned order of transfer is quashed.

With the aforesaid directions, the writ petition stands disposed of accordingly.