TMI Blog2015 (2) TMI 674X X X X Extracts X X X X X X X X Extracts X X X X ..... of an assessment. The fact that the other assessees have already been assessed at Ghaziabad renders imperative that the petitioners are also assessed at Ghaziabad. - Decided against assessee. - Civil Writ Petition No. 24923 of 2013, Civil Writ Petition No. 25440 of 2013, Civil Writ Petition No. 25466 of 2013 - - - Dated:- 10-2-2015 - Rajive Bhalla Harinder Singh Sidhu, JJ. For the Appellants : Ms Munisha Gandhi, Sr. Adv. Mr Gaurav Goel, Adv. For the Respondents : Mr Rajesh Katoch, Adv. Mrs Savita Saxena, Adv. JUDGMENT Rajive Bhalla,J. By way of this order, we shall decide Civil Writ Petition Nos. 24923, 25440 and 25466 of 2013 as the petitioners pray for setting aside orders transferring their assessments from Patiala to Ghaziabad. Counsel for the petitioners submits that the Amrit Group of Company underwent an acrimonious family settlement in July, 2010, M/s Amrit Banaspati Company and Amrit Corporation Limited fell to the share of the Bajaj Group while M/s ABC Papers Limited (now known as Kuantum Paper Limited) fell to the share of the family of Shri J.K.Khaitan. Consequent upon a search operation, notices were served upon the petitioners prop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of mind and apparently under pressure from the Bajaj group which has considerable influence in Ghaziabad. The cases of this group were also transferred to Patiala but they manipulated a retransfer to Ghaziabad. The mere fact that the the cases of the other group have been transferred to Ghaziabad cannot be a ground to transfer the petitioners' assessments to Ghaziabad. A reason, put forth for re-transfer, is that most of the assessees are being assessed at Ghaziabad. The reason is factually incorrect, as is apparent from the table set out at page 18 of the paper-book. Counsel for the petitioners submits that as all relevant facts were before the respondents when assessments were centralised at Patiala, the absence of any new fact to transfer the assessments to Ghaziabad renders the impugned orders null and void. Counsel for the petitioners relies upon Kalabharti Advertising versus Hemant Vimalnath Narichania and others, 2010(6)RAJ 457, Assistant Commissioner, Income Tax, Rajkot versus Saurashtra Kutch Stock Exchange Ltd. (2008)219 CTR (SC) 90, Patel Narshi Thakershi and others versus Shri Pradyumansinghji Arjunsinghji, AIR 1970 SC 1273, Harbhajan Singh versus Karam Singh and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hen the other assessees have already been assessed and huge demands have been raised against the assessees. We have heard counsel for the parties, perused the impugned orders and duly considered the precedents pressed into service by counsel for the petitioners. Admittedly, the petitioners were initially assessed at Delhi and Chandigarh but after a search and seizure operation, their assessment was centralized along with other assessees at Patiala but before assessments could commence, the assessments of other assessees, who had parted ways with the petitioners, were transferred to Ghaziabad. The respondents, therefore, served a show cause notice under section 127 of the Act, proposing to transfer the petitioners' assessments to Ghaziabad. An order was eventually passed transferring assessments to Ghaziabad. The petitioners filed separate writ petitions challenging these orders. The writ petitioners were allowed and orders of transfer were set aside for failure to assign any reason, much less a reason for re-transfer. The respondents were, however, granted an opportunity to proceed afresh. A fresh show cause notices were served upon the petitioners. The petitioners filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rch. The connectivity of the group business for such a long time cannot be severed at once. Otherwise also the assessments for the last six years preceding the year of search are also made in the cases where action u/s 132 has been taken like in your group of cases. From the above, it follows that assessment for assessment years starting from A.Y.2006-07 to 2012-13 are required to be completed as per provisions of the Act governing assessment for the assessment year 2006-07 to 2011-12 preceding the year of search had common linkage in your group of cases which cannot be severed at once. As regards the question of re-transfer, the officer has held as follows:- 13. In view of above discussion and since there is no bar under I.T.Act, 1961, for re-transferring a case or a group of cases from a particular A.O or station to another A.O. or station, your case for the reasons discussed above has been proposed to be retransferred from Central Circle, Patiala to Central Circle, Ghaziabad.... A perusal of the impugned order reveals that instead of using the words normally used in such orders, namely, administrative convenience and co-ordinated investigations , the authority has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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