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2017 (5) TMI 1167 - HC - Income TaxTransfer of cases u/s 127 - Held that:- Even the reasons are recorded to transfer the case of the petitioner from respondent No.2 to respondent No.1 i.e. for “coordinated investigation”. Proposal was made by DGIT (Investigation), Ahmedabad for centralization of 234 cases of the beneficiaries who have taken contrived losses through Client Code Modification at their respective places of assessment (without change of location) with one officer of Central charge of respective station. The same came to be accepted and the case of the petitioner came to be transferred to Centralized office at Rajkot i.e. respondent No.1. All the requirements which are required to be followed have been followed. The decision seems to have been taken in larger public interest and for “coordinated investigation” of similar cases at the Central Office at the location. As in the present case the case has been transferred from one Officer to another Officer in the same city / station and that the procedure as required to be followed under Section 127 of the IT Act has been followed and that even the reasons are recorded i.e. “coordinated investigation” at one Central Office at the locations. As observed hereinabove, even in the present case subsequently the assessment order has been passed by the respondent No.1 to whom the case was transferred vide order of assessment dated 29.12.2016 passed under Section 143(3) read with Section 147 of the IT Act, against which the petitioner – assessee has preferred the appeal, which is pending before the learned CIT(A). Considering it cannot be said that the impugned order of transfer under Section 127 of the IT Act suffers from any illegality more particularly when the case has been transferred from one Officer to another Officer at same station and neither any prejudice is pleaded nor any prejudice is shown to have been caused to the petitioner.
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