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TMI Blog2015 (7) TMI 807X X X X Extracts X X X X X X X X Extracts X X X X ..... eard Sri S.D.Singh, the learned Senior Counsel along with Sri Rahul Agarwal for the petitioners and Sri Ashok Kumar, the learned counsel for the Income Tax Department. A search and seizure operation was carried out on 12.11.2013 at the business premises of the petitioners at various places. Petitioner nos. 1 to 4 are located in Delhi and petitioner nos. 5 to 7 are located in Bulandshahar in the S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 127 of the Income Tax Act transferring the case of petitioner nos. 1 to 5 to the DCIT/ACIT Central Circle, Agra. Similarly, the Principal Commissioner of Income Tax, Ghaziabad also passed an order dated 13.02.2015 transferring the case to the concerned officer at Agra with regard to the assessment of the petitioner nos. 6 and 7. The petitioners, being aggrieved by both the orders, h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eme Court further held that the requirement of recording reasons under Section 127(1) of the Act is a mandatory direction under the law and non-communication thereof is not saved by showing that the reasons exist in the file although not communicated to the assessee. In the light of the aforesaid decision, strong assertion was made that the order of the Income Tax Commissioner, Delhi does not con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral) Kanpur. We find that there has been no arbitrariness in the decision taken by the respondents in the instant case. The contention of the petitioner that their reply was not considered is incorrect. We find from the reply of the petitioners that they themselves consented for centralization of the case but contended that instead of centralizing them at Agra it should be centralized at Delhi. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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