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2016 (8) TMI 369 - HC - Income TaxTransfer of case of the petitioner-assessee from Kolkata to Trivandrum - Held that:- The petitioner did not have any business or residence at Kolkata at the relevant point of time which is under consideration. In fact, the petitioner had applied for transfer of his file from Kolkata on such ground. The authorities have acted on the basis of the fact that, the petitioner does not have a residence or any business at Kolkata. The only business that the petitioner was connected with at the relevant point of time, to the knowledge of the department, was located within the jurisdiction of the Assessing Officer at Trivandrum. Therefore, the assessment proceedings were transferred for the relevant years to such Officer at Trivandrum. The petitioner had in any event applied for transfer. The request for transfer made by the petitioner coupled with the fact that, the petitioner did not have any residence or business within the jurisdiction of the Assessing Officer at Kolkata, does not visit the action of the department with any illegalities so as to warrant an interference by a Writ Court.
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