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2013 (10) TMI 1472 - HC - Income TaxJustification of transfer order of case u/s 127 - Centralization of case - exercise of discretion of the authority - scope of the reasons for transfer of case - arbitrary and/or perverse and/or malafide - agreement between CIT Mumbai and CIT Delhi - requirement of co-ordinated Investigation - CIT rejected the objections of the assessee - HELD THAT:- There is no reason as to how the transfer of the petitioners' case from Mumbai to Delhi was required for co-ordinated investigation and assessment, yet it does give reasons for co-ordinated investigation i.e. the petitioners are a part of the Sahara Group of the Companies and the petitioners had substantial transactions and investments in other entities of the Sahara Group particularly-Sahara Adventures Sports (Pvt.) Ltd. which is assessed in Delhi with DCIT, Central Circle-6 to whom the petitioners case is transferred. Another view is that there is no evidence of any agreement between Commissioner of Income Tax (Central 6) New Delhi, and Commissioner of Income Tax, Mumbai that the petitioners case should be transferred from Mumbai to New Delhi. These proceedings for transfer of the petitioners case was initiated on report instituted by communication dated 30 August 2011 from the Commissioner of Income Tax (Central 6) New Delhi seeking to centralization of the petitioners' case at Delhi. Thereafter by the impugned order dated 7 March 2013, the Commissioner of Income Tax-8, Mumbai has transferred the petitioner's case from Mumbai to New Delhi. Thus, there is an agreement between the Commissioners of Income Tax, New Delhi and Mumbai as required in terms of section 127(2)(a) of the Act was available. Therefore, this objection was not sustainable. The decision of SAHARA HOSPITALITY LIMITED AND OTHERS VERSUS COMMISSIONER OF INCOME TAX-8 AND OTHERS [2013 (10) TMI 289 - BOMBAY HIGH COURT] was followed. In view of all the above reasons, Court did not find any reason to entertain this petition. Accordingly, petition was dismissed with no order as to costs.
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