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Serenity Trades Pvt. Ltd. Versus D.V. Singh and Anr.

2016 (9) TMI 505 - BOMBAY HIGH COURT

Transer of cases - Held that:- Impugned order transferring the petitioner's case from Mumbai to Chennai is a nonspeaking order inasmuch as it does not deal with any of the principal contentions of the petitioner that it is in no away related to the Sugal and Damani Group. This was evident by the fact that it is an independent company having its independent Directors, situate in Mumbai and has only a business relationship with Summit, which is a part of the Sugal and Damani Group. The aforesaid o .....

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that the objections have been duly considered, cannot be itself negate the objections and uphold the notice for transfer. The primafacie consideration must provide a link between the basis of the notice and the conclusion arrived at after prima facie consideration of the objections. This is clearly lacking in the impugned order dated 20th September, 2015. We also notice that the impugned order places reliance upon a panchanama to support the transfer when the same finds no mention in the show c .....

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. Rule. The respondents waive service. Rule is made returnable forthwith. By consent of the parties, petition is taken up for final hearing. 2. This petition under Article 226 of the Constitution of India assails the order dated 28th September, 2015 passed under Section 127(2) of the Income Tax Act, 1961 (Act) by which the petitioner's proceedings pending with the Income Tax Officer (case) has been transferred from Mumbai to Chennai. 3. Brief Facts : (a) The petitioner is engaged in buying a .....

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short 'Summit') of the State of Mizoram for onward distribution / sale within the State as its authorized distributor. Summit is situated in Chennai and is a part of the Sugal and Damani Group. (c) Some time in November, 2014, a search was conducted on the petitioner, consequent to a search conducted on Sugal and Damani Group, including Summit. (d) On 3rd March, 2015, a showcause notice was served upon the petitioner calling upon the petitioner to show cause as to why its case should no .....

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it is an independent company operating in Mumbai and except a business relationship they are not having any relations with Sugal and Damani Group. This is evident from the fact that there are no common Directors between the Directors in Summit or in Sugal and Damani Group and the petitioner. It is also pointed out that the reasons for proper coordinated investigation is vague and does not by itself justify the transfer of the petitioner's case from Mumbai to Chennai. (e) On receipt of the p .....

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the petitioner wherein the petitioner filed its submissions and reiterated that they are in no way connected with Summit and / or the Sugal and Damani Group. (f) On 20th September, 2015 the Principal Commissioner of Income Tax passed the impugned order transferring the petitioner's case from Mumbai to Chennai for the following reasons :- In response to the above, the assessee filed its objection vide letter dated 09.03.2015, 10.03.2015, 23.03.2015 and 22.09.2015 which are duly considered and .....

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