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2015 (4) TMI 1305 - RAJASTHAN HIGH COURTSearch and seizure - survey - It is the contention of the Revenue that since the assessee as well as its directors have a close and live link with Purti Group of companies, therefore, a survey under Section 133 A was carried at the business/factory premises of the assessee at Alwar simultaneously - HELD THAT:- The exercise of power under sub-section (1) and sub-section (2) of Section 127 of the Act comes with certain procedural requirements, namely, of granting a reasonable opportunity of being heard in the matter, of recording of reasons for passing such order and communicating such reasons to the assessee. Subject to fulfillment of such procedural requirements, the authority under Section 127 enjoys considerable discretion while exercising the power contained in sub-section (1) or sub-section (2) thereof. Such discretion, in our view, of-course has to be exercised for achieving the public purpose and not for any arbitrary or irrelevant consideration. On the other hand, it can also be seen that transfer of a pending case from one AO to another AO outside the State is likely to cause considerable inconvenience to an assessee. Therefore, even though an assessee may not have a vested right to insist that his assessment be completed only at one place or by a particular AO, nevertheless, the reasons for transfer must be weighty enough to offset against such personal inconvenience of an assessee. It is well settled that judicial review against the administrative orders in exercise of writ jurisdiction, the court is concerned with the decision making process and not the final decision itself. Unless the reasons which prompted the competent authority to transfer the case can be stated to be wholly irrelevant or arbitrary, the Court would not interfere with such reasons. There are no infirmity in the order impugned passed by the ld. Single judge so as to call for interference by this Court in the instant intra-court appeal - appeal dismissed.
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