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2014 (10) TMI 543 - HC - Income TaxPower to transfer cases u/s 127 – Request to transfer case file rejected - Jurisdiction - Held that:- The object for which the provision was enacted is for the purpose of administrative convenience – the assessee sought for transfer by representation dated 12.02.2014 submitted through the assessee's representative in person on the date of hearing - as the first petitioner/assessee stating that she has permanently shifted her residence at Chennai, on the sole ground of her convenience, she seeks for transfer of the files - the assessee in default was not only the first respondent, but also her husband, Late Mr.Y.Victor as well - No returns were filed from the AY 2007-08 onwards and during the relevant period, there were several sale transactions in respect of properties situated at Tanjore which would fall within the jurisdiction of the first respondent. It is only after notices were issued u/s 148, 142(1), of the Income Tax Act, returns were filed at Chennai for the AYs 2009-10 and 2010-11, but were not filed before the first respondent - the proceedings cannot be stated to be an order either arbitrary or erroneous, more so, when the second respondent has recorded reasons - the order being a reasoned order and nothing has been placed before the Court to show that the order is either ex facie perverse or vitiated by any patent error and that the power u/s 127 of the Income Tax Act could be exercised in accordance with the Section, if proper grounds are made out - In the order reasons have been assigned for rejecting the request for transfer, which is based on the records – the order for refusing to transfer the case from Tanjore to Chennai is upheld – Decided against assessee.
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