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2019 (11) TMI 988 - HC - Income TaxTransfer of a case u/s 127 - sufficient reasons - centralisation of investigation and assessment - HELD THAT:- There is no denying the fact that transactions were undertaken between the members of the Keshav Lal Group and the petitioner. Since the petitioner is in the other end of the said transaction undertaken by members of the Keshav Lal Group, which are under investigation, and the petitioner too has been issued notice u/s 153C, it is only reasonable and proper that the proceedings are centralized so that a wholesome view could be taken by the same officer who is undertaking the assessment. In fact, the centralization, in our view, would be to the advantage to the petitioner as well, since the petitioner would not have to deal with two sets of officers at Delhi and Noida. The submission that no reasons are to be found in the impugned order is not correct inasmuch, as, the reasons are contained in the proposal for centralization dated 10.07.2019 which was communicated to the petitioner and the petitioner’s objections were also called for. The petitioner has been granted sufficient opportunity for hearing and has also been apprised of the reasons for the said transfer. We therefore, do not find any merit in this petition and accordingly, dismiss the same.
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