TMI Blog2002 (7) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... consider consolidation of all the files of the firms and companies and the partners and directors, including those who are now assessed at Calicut and send it to the appropriate station. This is a matter for consideration by the Department. Since the petitioners request for transfer of the files to Kottayam, the Chief Commissioner can consider the case of transfer of the files to Kottayam, if it suits the Department. However, I make it clear that there is no scope for interference by this court in these matters which are purely administrative in nature; except when there is allegation of mala fides or want of jurisdiction. No assessee has a vested right to have his assessment decided by any officer or at any place. It is for the head of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... P. No. 14372 of 2001 under section 158BC of the Income-tax Act, 1961, is totally misconceived. In fact counsel for the petitioners brought to my notice exhibit P-3 produced in O.P. No. 14372 of 2001, whereunder the files of the petitioners were once transferred to the Deputy Commissioner of Income-tax, Central Circle, Thiruvananthapuram. In fact, it is only after exhibit P-3 that is after the order of transfer of the petitioners' files from Kottayam and Thiruvalla to Thiruvananthapuram, that a further transfer under the impugned order exhibit P-11 is made to Calicut. The respondents have filed a counter affidavit and I have gone through the same. It is pointed out in the counter affidavits filed in both the cases, on the same lines, that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iated by the officer. There is sufficient evidence in this case to connect the two petitioners, because the company leased out its building to the firm for carrying on its business. The two petitioners are assessed by different officers stationed at nearby places, that is at Kottayam and Thiruvalla. Further, the business affairs of the petitioners, that is the company and firm, are obviously handled by the directors/partners and most of them, as per the address given in the counter affidavit, are residing in and around Calicut. Secondly, the inconvenience caused to the petitioners by the transfer will not give them any right to prevent the transfer of files for better and more efficient handling of the cases. The petitioners' counsel has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourse, it is for the Department to consider consolidation of all the files of the firms and companies and the partners and directors, including those who are now assessed at Calicut and send it to the appropriate station. This is a matter for consideration by the Department. Since the petitioners request for transfer of the files to Kottayam, the Chief Commissioner can consider the case of transfer of the files to Kottayam, if it suits the Department. However, I make it clear that there is no scope for interference by this court in these matters which are purely administrative in nature; except when there is allegation of mala fides or want of jurisdiction. No assessee has a vested right to have his assessment decided by any officer or at a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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