1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION W.P. NO. PETITIONER RESPONDENTS 10067/2009 Sau.Sushila Danchand Ghodawat Charitable Trust Commissioner of Income Tax & Ors. 10068/2009 Rupal V. Shah Commissioner of Income Tax & Ors. 10069/2009 Ghodawat Family Charitable Trust Commissioner of Income Tax & Ors. 10070/2009 Atul Mahadeo Shinde Commissioner of Income Tax & Ors. 10071/2009 Virendra V. Shah Commissioner of Income Tax & Ors. 10072/2009 M/s. Satartech Infra Commissioner of Income Tax & Ors. 10073/2009 M/s. Star Petro Links Commissioner of Income Tax & Ors. 9784/2009 Star Oxo Chem Pvt. Ltd. Commissioner of Income Tax & Ors. 9785/2009 Pushpa Satish Ghodawat Commissioner of Income Tax & Ors. 9786/2009 Danchand Khemraj Ghodawat Commissioner of Income Tax & Ors. 9787/2009 Shreya Exports Commissioner of Income Tax & Ors. 9788/2009 Star Flexipack Commissioner of Income Tax & Ors. 9789/2009 Neeta Sanjay Ghodawat Commissioner of Income Tax & Ors. 9790/2009 Ghodwat Energy Pvt. Ltd. Commissioner of Income Tax & Ors. 9791/2009 Danchand Khemraj Ghodawat (HUF) Commissioner of Income Tax & Ors. 9792/2009 Sanjay Danchand Ghodawat (HUF) Commissioner of Income Tax & Ors. 9793/2009 Vinod D. Ghodawat Commissioner of Income Tax & Ors. 9794/2009 Sanjay D. Ghodawat Commissioner of Income Tax & Ors. 9795/2009 Ghodawat Foods International Pvt. Ltd. Commissioner of Income Tax & Ors. 9796/2009 Vinod Dhanchand Ghodawat (HUF) Commissioner of Income Tax & Ors. 9797/2009 Satish D. Ghodawat Commissioner of Income Tax & Ors. 9798/2009 Kwality Tobacco Products Commissioner of Income Tax & Ors. 9799/2009 Ujwala Vinod Ghodawat Commissioner of Income Tax & Ors. 9800/2009 Starline Textiles Commissioner of Income Tax & Ors. 9803/2009 Shrenik Industries Commissioner of Income Tax & Ors. Ms. Aasifa Khan for petitioner in all the petitions. Mr. Vimal Gupta for respondents in all the petitions. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 7TH DECEMBER, 2009. 2 P.C. :- 1. Rule, returnable forthwith. Respondents waive service. All these petitions involved common question based on identical fact. So, this order will dispose of all these petitions. 2. Having heard learned counsel for the petitioners and learned counsel appearing for the respondents, all these petitions are directed against the order passed by the Commissioner of Income Tax under section 127 of the Income Tax Act, 1961. 3. One of the challenges to the orders impugned in all these petitions is that the orders under challenge are passed in breach of principles of natural justice since no opportunity of hearing was granted to the petitioners. 4. At the outset, the learned counsel appearing for the respondents submits that without going into the merits and / or demerits of the impugned order, it be set aside and the impugned order itself be treated as show cause notice and that all those matters be remanded back for being heard afresh by any other officer other than the Officer, who has passed the impugned order. The petitioners have no objection to follow this route. 5. In this view of the matter, we set aside the impugned order and direct that it be treated as a show cause notice in all these petitions which the petitioners shall reply within 15 days from today. The officer, other than the author of the impugned order, shall hear and decide the question of transfer within a period of 4 weeks thereafter by reasoned orders following the principles of natural justice. All rival contentions on merits are kept open. 6. All the petitions are allowed in terms of this order. Rule is accordingly made absolute with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)