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2011 (10) TMI 472 - HC - Income TaxPower to transfer cases - CIT, Bikaner u/s 127 transferred assessment proceedings of the petitioner's case from ITO Ward-2, Sriganganagar to D.C.I.T. (Central), Bikaner - Revenue contended that even name of petitioner-Trust was mentioned in the search warrants, therefore, it cannot be said that there was no reasons for transfer of the proceedings - Held that:- Under the said order, all the proceedings of all the family members of person searched u/s 132 including, the petitioner-Trust, whose name was mentioned in such warrants u/s 132 also and, therefore, all connected cases were transferred from Sriganganagar to Bikaner to one Assessing Authority, for coordinated investigation and administrative convenience. It is not in dispute that said Commissioner had power to transfer the proceedings of assessment from one range to another under his charge as per the provisions of Section 127. Therefore, the said order u/s 127 is found to be perfectly valid and legal. Validity of Notice issued u/s 153A - assessee instead of complying with the notice, challenged the same before this Court - Held that:- In the present case, nothing invokes the good conscience of this Court for exercising its wide discretionary powers under Articles 226 and 227 of the Constitution of India for quashing of the impugned notice u/s 153A. In considered opinion of this Court, it would be premature to quash such a notice at this stage specially when objections of the assessee in this regard are yet to be decided and the petitioner has made a prayer to this effect also in the writ petition. The interest of justice would be served by now directing the respondents to decide the objections of the petitioner-Trust within one month from today and allow the assessee-Trust to proceed further in the matter - Petition dismissed.
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