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2003 (3) TMI 77 - HC - Income TaxCentralization of the cases - we may point out that in this case, we are not going into the merits of the case. The only narrow issue which we have to decide is whether the court should interfere under article 226 of the Constitution in this case, in which the Department has centralised the cases concerning various companies. We are not inclined to interfere. Firstly, the statement given by Manoj Agarwal, director of Friends Portfolio Pvt. Ltd., has an evidentiary value. A weightage is required to be given to such statement by the assessing authorities in proceedings under the Income-tax Act. The statement incriminates several companies. The statement shows that Shri Manoj Agarwal was an entry operator. That his company, Friends Portfolio Pvt. Ltd., was the client of the petitioners. Therefore, we do not wish to interfere under article 226 of the Constitution. - The writ petition is rejected
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