TMI Blog2019 (11) TMI 988X X X X Extracts X X X X X X X X Extracts X X X X ..... ralization, in our view, would be to the advantage to the petitioner as well, since the petitioner would not have to deal with two sets of officers at Delhi and Noida. The submission that no reasons are to be found in the impugned order is not correct inasmuch, as, the reasons are contained in the proposal for centralization dated 10.07.2019 which was communicated to the petitioner and the petitioner s objections were also called for. The petitioner has been granted sufficient opportunity for hearing and has also been apprised of the reasons for the said transfer. We therefore, do not find any merit in this petition and accordingly, dismiss the same. - W.P.(C) 12003/2019, C.M.A PPL. 49112-49113/2019 - - - Dated:- 15-11-2019 - MR. VIP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in exercise of power conferred by sub-section (2) of Section 127 of the Income Tax Act, 1961 and under all other powers enabling me in this behalf. I, the Pr. Commissioner of Income Tax. Delhi-07. New Delhi hereby transfers the following case(s), particulars of which are mentioned hereunder in Columns (2) and (3) from the Assessing Officer mentioned in Column (4) therein, to the of the Assessing Officer mentioned in Column (5): Sr.No. Name Address of the assessee PAN From Assessing Officer To Assessing Officer 1 2 3 4 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the proposed centralization. The petitioner was asked to submit its objections, if any. The communication dated 10.07.2019, issued by the DCIT (Noida) to the Principal Commissioner of Income Tax, Delhi stated that search was conducted on the Keshav Lal Group on 19.04.2017. During the search, statements of Smt Indu Shrivastava were recorded under Section 132 (4) of the Income Tax. She claimed that she had received income from the petitioner on account of designing of jewellery. As per statement of Mrs. Indu Shrivastava and her daughter Ms. Shruti Shrivastava, they did not have any qualification or experience in the matter of designing jewellery. It appeared that from the income received from the petitioner, they had acquired properties. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pears on advance notice, submits that in consequence of the search undertaken under Section 132 (2) in respect of the Keshav Lal Group, notices have already been issued to the petitioner under Section 153C and thus assessment/re-assessment proceedings stand undertaken in respect of the petitioner as well, apart from the Keshav Lal Group, as a consequence of the search operation. 9. Having heard the learned counsel for the petitioner, we do not find any merit in the petitioner s submissions. The reasons for the proposed transfer under Section 127 are clearly set out in the inter department communication dated 10.07.2019, issued by the office of the DCIT Central Circle II, Noida to the PCIT (Delhi). The PCIT (Delhi) has consented to the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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