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2021 (4) TMI 1026 - HC - Income TaxTransfer under Section 127(2) - Transfer of assessment cases - centralize the case of the writ applicant along with the other cases with the “DCIT, Central Circle – 2, Rajkot” with a view to facilitate effective investigation and coordinated action - order transferring the case of the writ applicant from the “ITO, Ward – 1, Gandhidham” to the “Joint Commissioner of Income Tax, Gandhidham Range, Gandhidham” - HELD THAT:- We are of the view that we should not interfere with the impugned order of transfer passed by the respondent in exercise of powers under Section 127(2) of the Act. The power of transfer of cases would have to be exercised in proper cases when sufficient materials on record justify such action. As held by this Court, in the case of Hindustan M. I. Swaco Limited [2016 (7) TMI 212 - GUJARAT HIGH COURT], “this is, however, not to suggest that the transfer of cases for effective investigation and coordination can be resorted to only in cases of assessees, who are subjected to search operation. Such requirement may arise in other circumstances also”. In view of the aforesaid, the present writ application and all other connected writ applications fail and are hereby rejected. The interim relief earlier granted stands vacated forthwith.
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