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TMI Blog2015 (2) TMI 674X X X X Extracts X X X X X X X X Extracts X X X X ..... upon the petitioners proposing to transfer their assessments from DCIT/ACIT Circle-I, (1) New Delhi to DCIT/ACIT and Chandigarh to Central Circle, Patiala. The petitioners conveyed their "no objection" and vide order dated 17.1.2013 and 30.8.2012, assessments were transferred. A fresh show cause notice was, however, served upon the petitioners for re-transfer to Ghaziabad. Despite vehement opposition,assessments were arbitrarily transferred to Ghaziabad. The orders were challenged in CWP No.8768 of 2013 titled Pavan Khaitan and another versus Union of India and others and CWP Nos.4129 and 14461 of 2013. The order of transfer was eventually set aside on 20.9.2013 by holding that the respondents have failed to assign any reasons, much less any reason for retransfer from Patiala to Ghaziabad but with an opportunity to proceed afresh. The respondents thereafter served a fresh show cause notice upon the petitioners for re-transfer to Ghaziabad. The petitioners filed a detailed reply dated 1.11.2013 raising various objection, but vide order dated 5.11.2013, the objections were rejected and assessments have once been transferred to Ghaziabad. Counsel for the petitioner submits that, admi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... versus Karam Singh and others, AIR 1966 SC 641, Rajesh Mahajan and others versus Commissioner of Income Tax, 2002-(257)-ITR-0577-P&H, Deep Malhotra and others versus The Chief Commissioner of Income Tax and others [2011]334 ITR 232 (P&H) to contend that if power to review is not conferred by statute, such a power cannot be exercised. The other judgments pertain to the nature and exercise of power under Section 127 of the Act. Counsel for revenue, on the other hand, submits that the petitioners' apprehension of bias or influence of the other party at Ghaziabad is misplaced as during pendency of the writ petition, the other group has been assessed and a huge demand has been raised pertaining to the transfer of shares. The petitioners have filed the present writ petitions with the sole object of delaying the assessments. A perusal of the impugned order reveals that clear and cogent reasons have been assigned for transferring assessments to Ghaziabad, namely, the petitioners and others were, during relevant period, a common entity and the matter pertains to transfer of shares and other activities of these companies. Counsel for the respondents further submits that power under Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioners filed a reply and after they were afforded a reasonable opportunity, the impugned orders transferring assessments to Ghaziabad, came to be passed. A relevant extract from the impugned order reads as follows:- "It is also stated that the group has remained a joint business which was started in 1940, till the year 2010, i.e., just before the date of search. The connectivity of group business for such a long time cannot be struck off at once. As per assessee's own submission the group had remained a joint business till the year 2010 (just before the date of search, i.e. 04.05.2011) and thereafter had undergone an acrimonious family settlement in July, 2010 resulting in division of business between the two family factions. Consequent to search, the assessment for six preceding years gets opened for assessment, which is the period in which the business was joint. This group and its various transactions are intricately connected at least for the period before the 2010 when the group had the joint existence. There is thus a need to have coordinated investigation in the group and the assessee's case also needs to be centralized with the rest of the cases of the ABC Grou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y has, after examining the necessity to transfer assessments to Ghaziabad, assigned detailed reasons for transfer of assessments to Ghaziabad, namely, that the two groups were so entwined before the search on 4.5.2011 as to warrant assessments at one place and the nature of the relationship between the two groups requires their assessments at one place so as to ensure a coordinated investigation into account statements and various documents seized during investigation. The authority has also opined that a detailed inquiry/investigation is required to be conducted for verification of the seized material and other issues for framing a meaningful assessment. As submitted by counsel for the revenue, assessments relating to the other group have been finalised by raising a demand pertaining to certain transaction to which the petitioners are a party. The entire material has been transferred to the officer at Ghaziabad and, therefore, in our considered opinion, would require assessments to be carried out at Ghaziabad. The petitioner does not urge that centralisation of assessments is not warranted or not permissible but that once centralisation was ordered at Patiala, there is no ostens ..... X X X X Extracts X X X X X X X X Extracts X X X X
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