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2021 (3) TMI 1069 - HC - Income TaxTransfer of the proceedings u/s 127(2)(a) - Centralization of case under search - Faceless Assessment - whether the authority concerned committed an error in passing the order of transfer under Section 127 ? - jurisdiction of the Assessing Officer as per section 124 - HELD THAT:- It appears from the materials on record that the main purpose of transfer on the ground of centralization of cases is to investigate the dubious transactions of the writ-applicant with various related entities during the relevant period. At this stage, we may refer to the reasons assigned by the Commissioner of Income Tax (Exemption) for centralization while disposing of the objections raised by the writ-applicant. The transfer order passed under Section 127 of the Act is more in the nature of an administrative order rather than a quasi-judicial order and the assessee cannot have any right to choose his Assessing Authority, as no prejudice can be said to have been caused to the assessee depending upon which authority of the department passes the Assessment Order. The assessee can only be concerned with getting an opportunity of hearing before the concerned Assessing Authority and adduce his evidence and make his submissions before the concerned Assessing Authority. The Income Tax department has recently introduced a scheme of Faceless Assessments with a view to avoid personal hearing and physical interaction of the assessee and the Assessing Authority altogether. The assessee need not even know the name of the Assessing Authority who will deal with his case. We have also looked into the judgments relied upon by Mr.Darshan Patel, the learned counsel appearing for the writ-applicant. However, none of the judgments are of any avail to the writ-applicant. We are convinced that no case is made out for interference.
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