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2017 (12) TMI 57 - HC - Income TaxTransfer of cases u/s 127 - reasons for consolidating and transfer of all the assessment proceedings of the said Assessee Group at Belagavi - Held that:- Principal Commissioner has not assigned any cogent and over- riding reasons to transfer the cases of assessees from Bengaluru to Belagavi and consolidated all the 15 assessments at Belgavi. Obviously the convenience of the petitioners-assessees group for getting these assessments centralized at Bengaluru is apparent, not only because more number of assessees of the said group were already being assessed at Bengaluru, but the assessees’ desire and administrative convenience to transfer all cases to Bengaluru has not been controverted in any manner by the Department. The reason in the impugned order as quoted above namely “for effective and co-ordinated investigation and completion of assessments”, can be met even at Bengaluru also and it is not necessary that the assessee should be put to inconvenience for the said reason specially when there is no contrary strong reason given in the impugned order to transfer all the cases to Belagavi. The respondent-Department comprises of Public Servants and they have their Offices and Officers at Bengaluru, who can undertake the assessments work for all the 15 assessments of this group at any of these two places. Therefore, the comparative convenience of assessees should be given the preference.
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