TMI Blog1992 (2) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... how cause as to why the jurisdiction of the petitioner's case be not transferred from the Income-tax Officer, Dehradun, to the Assistant Commissioner of Income-tax, Investigation Circle, Meerut. The petitioner sent a reply in response to the aforesaid show-cause notice and, by the impugned order dated April 25, 1991 (annexure 4 to the petition), the cases of the petitioner-firm have been transferred from the Income-tax Officer, Dehradun, to the Assistant Commissioner of Income-tax, Investigation Circle, Meerut. By means of the present writ petition, the petitioner has challenged the order dated April 25, 1991. The main point urged by learned counsel for the petitioner is that the reasons given in the impugned order, viz., proper and coord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dled. During the course of the search, huge quantities of promissory notes, some U.S. dollars, currency notes, gold biscuits, etc., were found and the seized material also showed huge cash credits and datewise transactions of cash and cheques which were not accounted for in the books. A rejoinder affidavit has also been filed denying the allegations in the counter-affidavit. We are not inclined to interfere with the impugned order of transfer. As held by this court in Peacock Chemicals (P) Ltd. v. CIT [1990] 182 ITR 98, proper and coordinated investigation is a good ground for transfer under section 127. Since the Bhatia family has several businesses in various names and statuses, it is only proper that there should be co ordination in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (P) Ltd. v. CIT [1990] 182 ITR 98 (All), with which we respectfully agree, we are not inclined to follow the decisions of the Andhra Pradesh High Court. With regard to the decision of the Madhya Pradesh High Court in Sagarmal Spinning and Weaving Mills Ltd. v. CBDT [1972] 83 ITR 130, it may only be mentioned that, subsequently, the Madhya Pradesh High Court has taken a contrary view in Maheshwari Lime Works v. CIT [1984] 147 ITR 804. The Delhi High Court (sic) has also taken a view which is in consonance with the view of our court. Apart from the legal aspect, we are also not inclined to interfere with the impugned order under article 226 of the Constitution as we are of the opinion that, in view of the facts of the case, there is no equi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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