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2016 (8) TMI 1300 - HC - Income TaxTransfer of case u/s 127 - order of transfer has been challenged on the ground that neither any show cause notice nor opportunity was afforded to petitioner nor the impugned order mentions any reason which is an obligatory requirement under Section 127, before an order of transfer could have been passed - Held that:- Absence of opportunity to Assessee has been explained on the ground that there is a large number of Assessees' who were under different Assessing Officers and some of the matter were already assigned to Assessing Officer under Central Range-6, New Delhi. Thus for coordinated assessment by an authority who has a complete information with him, transfer of cases from Moradabad which was under one Commissioner, to Delhi which was under another Commissioner, was found expedient and since time was short as a period would have expired on 31st March, 2012, Competent Authority in its wisdom found it a case of urgency to transfer cases without giving any opportunity. In our view, looking to the entire facts as noted above, it is not a fit case where impugned order of transfer deserves to be interfered on the ground that no reasonable opportunity was granted to Assessee. In the present case, reason of centralized assessment as a result of search and seizure conducted at entire group of Assessee, in our view, is justified cause for transferring all the cases so that the same may be handled by one officer at one place. We find some other reasons also to non suit the petitioner. When petitioner received notice from Assessing Officer to whom cases were transferred, at the earliest opportunity, he did not raise any objection that cases have been transferred without complying requirement of Section 127. It is only at the fag end when there remains a short time, rendering his cases time barred, he raised this objection obviously to frustrate the assessment. Lastly, we are also informed that assessments have already been made and petitioner has filed appeals, which are pending. These facts, in our view, also justify to decline interference in writ jurisdiction under Article 226 of Constitution of India. Thus, this is not a fit case where interference by this Court in extraordinary jurisdiction would be justified.
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