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2015 (5) TMI 434 - HC - Income TaxNotices u/s 153A - assessment proceedings of petitioner transferred from jurisdictional ACIT / DCIT, Circle - 6(2)(1), Bengaluru, to ACIT / DCIT,- Income Tax, Central Circle - 8(2), Mumbai - Held that:- There are no reasons forthcoming from the impugned order as to why the assessment proceedings of the petitioner pending before the jurisdictional Assessing Officer at Bengaluru is being transferred to Assessing Officer at Mumbai, except indicating that "transfer is being effected to facilitate effective and coordinate the investigations in the connected case of petitioner", in which search and seizure operations under Section 132 of the Act was conducted on 24.02.2014 by the Director of Investigations, Mumbai. This would not satisfy the criteria of reasons as indicated under Section 127 of the Act or the dicta laid down by this Court as well as by the Hon'ble Apex Court in the cases referred to hereinabove. In that view of the matter, it would suffice and meet the ends of justice if the impugned order is set aside and matter is remitted back to the Principal Commissioner of Income Tax, Bengaluru-560 006 to redo the matter after affording opportunity to petitioner. If further objections, if any, is filed to proposed transfer same shall also be considered. Decided in favour of assessee.
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