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2013 (5) TMI 692 - HC - Income TaxTransfer of search assessment proceeding to the ACIT-Visakhapatnam under sub-section (2) of Section 127(2) - centralization of cases for post search and seizure operations for the co-ordinated investigation - single judge quashed transfer orders - Whether the present appeals are maintainable? - whether the transfer orders are invalid]? - Held that:- In this case, a search was held at different places and documents were seized. It is necessary to see them together before passing the order of assessment. The transfer order is for administrative convenience for making co-ordinated investigation. The authority is exercising administrative and not judicial power. The judicial power is to be exercised after co-ordinated investigation, while passing search assessment orders. Thus the authority while passing the transfer orders, did not exercise judicial power. It is an administrative order and not a quasi judicial order, then the writ appeal would be maintainable quashing the order passed under Section 127 of the Act. The Department has transferred the cases to Visakhapatnam as-the main factory of flagship company was situate there most of documents were seized there and it was under the DIT-Hyderabad, under whose supervision, the search took place. In the transfer order, it is also mentioned that after search, assessment orders the assessee could seek de-centralisation after the search assessment order is passed, they could seek de-centralisation and the further appeals may be filed in the same way as they were filed earlier. There is no prejudice to them The notice had indicated the reason for transfer as 'centralisation' for 'co-ordinated investigation'. It is for this reason that order for transfer were made. There was no denial of reasonable opportunity to the Assesses. The word 'co-ordinated investigation' is not vague. The transfer orders transferring the cases to the ACIT-Visakhapatnam are valid. It has a definite meaning and the transfer order can not be set aside merely on the ground that the transfer has been done on vague terms.
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