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M/s Zodiac Developers Pvt Ltd Versus Principal Commissioner of Income Tax-8, Mumbai

Transfer of a caase u/s 127 - petitioner's case pending with the Income Tax Officer, Mumbai have been transferred to Assistant Commissioner of Income Tax Aurangabad - Held that:- The impugned order does not deal with any of the submissions made by the petitioner resisting the transfer of its case from Mumbai to Aurangabad. Besides, Mr. Tiwari, the learned Counsel appearing for Petitioner informs us that the letter of Director of Income Tax (Investigation), Nagpur which forms the basis of transfe .....

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order is a nonspeaking order as it merely states that the submission of petitioner has been considered and having done so, it is concluded the transfer of the case is warranted. Thus the impugned order is a nonspeaking order and in breach of principles of natural justice in as much as it relies upon evidence of which no notice was given to the petitioners. - Accordingly we set aside the impugned order of transfer - Decided in favour of assessee - Writ Petition No. 1204 of 2015 - Dated:- 18-6 .....

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tioner's case i.e. income tax proceedings pending with the Income Tax Officer, Mumbai have been transferred to Assistant Commissioner of Income Tax (the 'ACIT'), Aurangabad. 3. The petitioner carries on business as Builders and Developers in Mumbai. On 6 January 2015, the office of the Chief Commissioner of Income Tax issued a show cause notice to the petitioner calling upon the petitioner to show why the petitioner's proceedings (case) pending with the ITO, Mumbai should not be .....

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s the search carried out by the Director of Income Tax, Nagpur and the papers obtained during the course of the search carried out at Jhaveri Groups of Companies. It was on the aforesaid ground that the revenue sought centralization of all the cases dealing with the Jhaveri Group of Companies for coordinated inquiry and investigation. 4. The petitioner responded to the show cause notice by its reply dated 16 February 2015 and pointed out that they are in no manner connected with the Jhaveri Grou .....

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rincipal Commissioner of Income Tax. At the hearing, the petitioner reiterated the submissions in its reply. Consequent thereto, the Principal Commissioner by impugned order dated 18 February 2015 allowed the transfer under Section 127(2) of the Act for the following reasons: "I have gone through the letter of DIT (Investigation), Nagpur along with its Annexure and I have also carefully considered the submissions of the assessee pertaining to objection against centralization of this case. H .....

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