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TMI Blog2017 (12) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... OURT - HC X X X X Extracts X X X X X X X X Extracts X X X X ..... ions and also the need for effective and co-ordinated investigation and completion of assessments, it is necessary that the above cases be centralized with DCIT, Central Circle, Belagavi. Hence, all the above cases are being transferred to DCIT, Central Circle, Belagavi setting aside the objections of the assessee. The order shall come into force with immediate effect." Sd/- (Y.RAJENDRA) Pr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt and practically possible to attend and co-operate in the writ proceedings 5. Having heard the learned counsels this Court is of the opinion that the respondent-Principal Commissioner has not assigned any cogent and over- riding reasons to transfer the cases of assessees from Bengaluru to Belagavi and consolidated all the 15 assessments at Belgavi. Obviously the convenience of the petitioners-a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Officers at Bengaluru, who can undertake the assessments work for all the 15 assessments of this group at any of these two places. Therefore, the comparative convenience of assessees should be given the preference. 6. Accordingly, this Court is of the opinion that the impugned order does not assign any proper reasons for consolidating and transfer of all the assessment proceedings of the said As ..... X X X X Extracts X X X X X X X X Extracts X X X X
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