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2022 (4) TMI 182 - HC - Income TaxOrder of transfer u/s 127 - transferring the case of the petitioner from Raipur to Delhi - HELD THAT:- The decisions pertaining to existence of financial nexus between the assessee-petitioner and the search party as a pre-requisite for exercise of power u/s 127 do not assist the petitioner as the impugned order herein clearly reveals that incriminating documents were found in the search and seizure of the premises of Bhatia Group, Tuteja Group and Dhand Group suggesting that the petitioner-company was involved in payment of unexplained money running into multiple crores to certain persons in the State of Chhattisgarh. Even if financial nexus is not palpable between the petitioner and the searched party, that by itself cannot take away the right of the Revenue to exercise its wide and sweeping powers u/s 127 of transferring a case in public interest i.e. for effective and expeditious completion of search, seizure and other operations. of premises. The citations relied upon by the petitioner relating to reasons not being cogent also are not relevant as they turn on their own facts. The impugned order herein clearly elicits cogent reasons which no man of ordinary prudence can categorize as irrelevant or extraneous. Moreso, the sufficiency and adequacy of the reasons assigned for transferring a case, cannot be gone into provided such reasons are cogent, based on relevant consideration and not motivated by malice. A bare perusal of reasons assigned in impugned order indicates that they are based on reasonable consideration which has nexus with the ultimate object of public interest sought to be achieved. This Court has no manner of doubt that the order impugned herein of transferring the case of the petitioner from Raipur to Delhi cannot be found fault with in limited writ jurisdiction.
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