TMI Blog2014 (1) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... ransferred while the Commissioner in his order does record the prejudice likely to be caused to the revenue, if case records are transferred at this stage - The application for transfer was not bonafide - Decided against petitioner. - Writ Petition No.2583 of 2013 - - - Dated:- 12-12-2013 - Mohit S Shah And M S Sanklecha, JJ. Appellants : Mr. J D Mistry With Mr Nishant Thakker, Mr K Srivas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the present Assessing Officer (Respondent No.1) on 1 August 2011 about change of its address to Chembur (East), Mumbai 400 071 from the present address at Vile Parle, Mumbai 400 057. Thereafter by letter dated 21 March 2012, 27 March 2012, 4 April 2012,1 3 April 2012, 11 June 2012, 12 December 2012 and 8 January 2013, the petitioner contested the jurisdiction of the present Assessing Officer (Resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the present Assessing Officer (Respondent No.1) and seeking a transfer of its case papers to an Officer having jurisdiction over the area of Chembur, Mumbai 71. 6. By the impugned order dated 14 March 2013, the Commissioner of Income Tax while rejecting the application for transfer upheld the reasoning of the Assessing Officer in her order dated 23 January 2013. Besides, the Commissioner of Inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion to the jurisdiction of the present Assessing Officer (Respondent No.1.) is only taken after survey proceedings commenced. Besides, the correspondence also records multiple addresses including Vile Parle, Mumbai 57. The petitioner have not shown any prejudice would be caused to them in case, the case records are not transferred while the Commissioner in his order does record the prejudice like ..... X X X X Extracts X X X X X X X X Extracts X X X X
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