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2015 (7) TMI 807 - HC - Income TaxTransferring and centralizing all the cases of the petitioners at Agra - Validity of order under Section 127 transferring the case of petitioners - Held that:- Since four of the petitioners are located in Delhi and three of the petitioners are located in Bulandshahar, it was essential that the assessment proceedings with regard to the search and seizure is centralized, which in the instant case has been done pursuant to the proposal of the Commissioner of Income Tax (Central) Kanpur. We find that there has been no arbitrariness in the decision taken by the respondents in the instant case. The contention of the petitioner that their reply was not considered is incorrect. We find from the reply of the petitioners that they themselves consented for centralization of the case but contended that instead of centralizing them at Agra it should be centralized at Delhi. We find from the draft show cause notice that most of the business activities including the corporate office of the petitioners are at Agra and though the residential premises of petitioner nos. 3 and 4 is at Delhi, their residential premises is being used as a registered office of petitioner nos. 1 and 2 nonetheless, no business activities of substantial nature is being carried out from this premises, whereas substantial business activities are being done through Agra only. In the light of the aforesaid, we are of the opinion that no prejudice is being caused to the petitioners in the transferring and centralizing all the cases of the petitioners at Agra. - Decided against assessee.
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