TMI Blog2006 (11) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... . JUDGMENT 1. This petition seeks quashing of order dated 8.6.2006, Annexure P-13, passed by the Commissioner of Income Tax, Bathinda transferring the file of the petitioner-assessee from the file of Assessing Authority, Ferozepur to the file of Assessing Authority, Baroda under Section 127 of the Income Tax Act, 1961 (for short, 'the Act'). 2. Case of the petitioner is that he is resident of Ferozepur and is living at Chandigarh. He is director of M/s. Jay Bee Distributors (P) Limited (JBDPL) and is also partner in M/s. Shubh Distributors, who are both engaged in the distribution of medicines. JBDPL is C F agent of M/s. Comed Chemicals Limited, Baroda (for short, 'the Baroda Company') and is looking after distribution of medi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... extracted below:- "In exercise of the powers conferred by sub-section (2) (a) of Section 127 of the Income tax Act, 1961 (43 of 1961) and all other powers enabling me in this behalf, I, the Commissioner of Income Tax, Bathinda, hereby transfer with effect from 8.6.2006, the cases particulars of which are mentioned in column 2 and column 3 of the Schedule below from the Assessing Authority mentioned in column 4 to the Assessing Officer mentioned in column 5 of the said schedule. The cases are transferred in view of Board's instructions No.5/2001 issued under No.225/95/2001-ITA-II dated 20.9.2001 after providing opportunity to the concerned assessee and considering their replies." 5. Vide our order dated 22.9.2006, we gave liberty to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t show application of mind to the objection of the petitioner and the petitioner in his individual capacity had no concern with the Baroda Company so as to justify transfer of his assessment file. Reliance has been placed on judgments of the Hon'ble Supreme Court in Ajantha Industries v. CBDT, (1976) 102 ITR 281(SC), Mohinder Singh Gill v. Chief Election Commissioner, AIR 1978 SC 851 and judgment of this Court in Rajesh Mahajan and others v. CIT, (2002) 257 ITR 577. 7. Learned counsel for the revenue opposed the submissions made and submitted that the impugned order itself carried the reasons, namely, for coordinate investigation in the group of cases having inter-connection to protect the interest of the revenue. Circular o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee to enable the assessee to take its remedies against such an order. At the same time, the power conferred for transfer cannot be interfered with having regard to the object for which such power is conferred. The impugned order records the reason, that is need for centralization for effective and coordinated investigation. The nexus between the petitioner and the Baroda Company cannot be held to be non-existent. The decisions relied upon by the learned counsel for the revenue support the submission that if it was necessary for coordinated and effective investigation, transfer under section 127 of the Act could be justified. In the present case, there is nothing to show that there was any extraneous consideration or that reasons given ..... X X X X Extracts X X X X X X X X Extracts X X X X
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