1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.7814 OF 2010 Shivgyan Fashions and Anr. ..... Petitioners V/s. Central Board of Direct Taxes & Ors. ..... Respondents WITH WRIT PETITION NO.7803 OF 2010 Suresh Sawalka ....Petitioner Vs Central Board of Direct Taxes & Ors. ....Respondents WITH WRIT PETITION NO.7804 OF 2010 Urmila Sawalka ....Petitioner Vs Central Board of Direct Taxes & ors. ....Respondents WITH WRIT PETITION NO.7806 OF 2010 Vimla Sawalka ....Petitioner Vs. Central Board of Direct Taxes & ors. ....Respondents WITH WRIT PETITION NO.7811 OF 2010 Vinod Sawalka ....Petitioner Vs. Central Board of Direct Taxes & Ors. ....Respondents ---- Mr.Jitendra Jain @ Mr.G.B.Kedia for the petitioners. Mr.Suresh Kumar for the respondents. 2 CORAM : J.P.DEVADHAR & MRS.MRIDULA BHATKAR, JJ. DATE : 21/2/ 2011 P.C. 1 Heard. Rule. By consent rule made returnable forthwith. 2 In all these matters, the petitioners have challenged orders, all dated 18.8.2010 passed under Section 127(2) (b) of the Income Tax Act, 1961 whereby the assessment records relating to the case of the petitioners are transfered from Mumbai to Jaipur. Admittedly, the impugned orders have been passed without giving personal hearing to the petitioners. 3 Since the impugned orders are passed in breach of the principles of natural justice the said orders are quashed and set aside. The appropriate authority is directed to pass fresh orders in accordance with law after giving personal hearing to the petitioners. All the contentions of the parties are kept open. Rule made absolute in the above terms. No costs. (MRS.MRIDULA BHATKAR,J) (J.P.DEVADHAR,J) 3 IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION 1) CIVIL APPLICATION NO.403 OF 2011 IN W.P NO.7806/2010 2) CIVIL APPLICATION NO.404 OF 2011 IN W.P NO.7811/2010 3) CIVIL APPLICATION NO.406 OF 2011 IN W.P NO.7814/2010 4) CIVIL APPLICATION NO.407 OF 2011 IN W.P NO.7804/2010 5) CIVIL APPLICATION NO.408 OF 2011 IN W.P NO.7803/2010 Office Notes, Office Memoranda Court’s or Judges’ orders of Coram, Appearances, Court’s orders or directions and Registrar’s orders ---------------------------------------------------------------------------------------------------- Mr.Jitendra Jain @ Mr.G.B.Kedia for the applicants. Mr.Suresh Kumar for the respondents. ---- CORAM : J.P.DEVADHAR & MRS.MRIDULA BHATKAR, JJ. DATE : 21/2/ 2011 PC 1 In view of disposal of the Writ petitions, all these Civil Applications become infructuous and disposed off accordingly. (J.P.DEVADHAR,J) (MRS.MRIDULA BHATKAR,J) 4