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2011 (4) TMI 1158 - CALCUTTA HIGH COURTWrit petition - transfer of assessment records of the petitioner from Kolkata to New Delhi under section 127 of the Act - Department in its affidavit-in-opposition has not denied the fact that all along the petitioner was assessed at Kolkata. That apart, there is nothing on record to show that pursuant to an order under section 127 of the Act, the assessment records of the petitioner were transferred either from Kolkata to New Delhi or from New Delhi to Kolkata – Held that:- unless records were validly transferred from Kolkata to New Delhi, the said respondent had no jurisdiction to issue notice under section 148 for the assessment year in question, assessment proceedings under section 147 initiated by respondent No. 2 for the said assessment year, that too, is arbitrary and illegal, notices dated November 13, 2006, November 20, 2006, December 7, 2006, and the other notice dated December 7, 2006, all issued by respondent No. 3 are set aside and quashed. Hence, the writ petition is allowed
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