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2017 (11) TMI 1024 - HC - Income TaxTransfer of case u/s 127 - Centralization of cases ACIT, Central Circle Bikaner - adherence to principles of natural justice as giving assessee opportunity to file his objection as well as for personal hearing.- Held that:- The group of cases are assessed on different place, namely, at Delhi, Noida, Bikaner, Mumbai etc. and therefore the submission of the learned counsel for the petitioner has no force as the cases of the petitioner group are centralised in accordance with law, and even otherwise the instructions are just to facilitate the authorities to carry on the execution of the proceedings in accordance with law and after due consideration of the entire material and facts of the case. Learned counsel for the petitioner has not supported his submission, while pressing the aforesaid circular/ instruction, except tried to place sub-clause (c) of the said instruction, which in our opinion is not relevant in the facts of the present case. In our opinion, in this group of cases, dozens of cases relating to the petitioner's group were proposed to be brought to one place for co-ordinated investigation, did not require any further or better or detailed reasons so as indicated in the impugned order passed under Section 127 of the Act. We find that in the present case the principle of natural justice had been complied with and we further find that the order impugned has been passed by the authority after due consideration of the material and in accordance with law. - Decided against assessee.
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