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TMI Blog2022 (2) TMI 1147X X X X Extracts X X X X X X X X Extracts X X X X ..... Judge in a batch of writ petitions, viz. WP(C) 33(K)/2019, WP(C) 34(K)/2019, WP(C) 35(K)/2019, WP(C) 36(K)/2019, WP(C) 37(K)/2019, WP(C) 38(K)/2019 and WP(C) 39(K)/2019. In these writ petitions the petitioner in W.P.(C) No. 34(K)/2019 is a son of the petitioner in W.P.(C) No. 33 (K)/2019. The petitioner in W.P.(C) No. 35(K)/2019 is also a son of the petitioner in W.P.(C) No. 33(K)/2019. The petitioner in W.P.(C) No. 36(K)/2019 and the petitioner in W.P.(C) No. 39(K)/2019 are the wife and the daughter respectively of the petitioner in W.P.(C) No. 33(K)/2019. The petitioner in W.P.(C) No. 37(K)/2019 is a partnership firm, which is represented by one of its partners, who is the petitioner in W.P.(C) No. 35(K)/2019. The petitioner in W.P.(C) No. 38(K) is a private limited company, which is represented by one of its Directors, who is the petitioner in W.P.(C) No. 36(K)/2019. All the petitioners are the members of one family. 3. Presently, we have before us five writ appeals, arsing out of the order dated 25.09.2019, passed by the learned Single Judge in WP(C) 33(K)/2019, WP(C) 34(K)/2019, WP(C) 35(K)/2019, WP(C) 36(K)/2019, WP(C) 37(K)/2019, WP(C) 38(K)/2019 and WP(C) 39(K)/2019. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the learned Single Judge (and are the writ appellants before this Court in their respective writ appeals), are also connected with various affairs of various business entities of M/s Sreevalsam Group. Subsequent to the search and seizure followed the assessment/re-assessment of the income of previous years, since the business interest of this particular group was located in Kerala as well as in Nagaland and purely for administrative exigencies and in order to have a better control, powers under Section 127 of the Act were exercised by the Revenue authorities. Section 127 of the Act gives power to transfer a case from one jurisdictional assessing authority to another. Section 127 of the Act reads as under: "127. Power to transfer cases. - (1). The Principal Director General or Director General or Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner may, after giving the assessee a reasonable opportunity of being heard in the matter, wherever it is possible to do so, and after recording his reasons for doing so, transfer any case from one or more Assessing Officers subordinate to him (whether with or without concurrent jurisdiction) to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... name is specified in any order or direction issued thereunder, means all proceedings under this Act in respect of any year which may be pending on the date of such order or direction or which may have been completed on or before such date, and includes also all proceedings under this Act which may be commenced after the date of such order or direction in respect of any year." 7. A notice under Section 127 was given to the petitioners/writ appellants on 07.12.2017 by the Revenue authorities situated in Jorhat, Assam. The writ appellants/ petitioners raised objections to the said proposed transfer on 25.01.2018 and ultimately the Revenue authority vide order dated 27.02.2018 passed an order transferring the case of the petitioner from one assessing authority to another, i.e. from Dimapur, Nagaland to Kollam, Kerala. This order was put to challenge in WP(C) No.42(K) of 2018 and other connected writ petitions by all the assessees/petitioners including the present petitioners, who are all family members, before the learned Single Judge at Kohima Bench of Gauhati High Court. The main argument of the petitioners before the learned Single Judge was that the two necessary ingredients of S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y is situated. It has come from the records that there are many companies registered in Kerala where the petitioners are shown as 'Directors' of the company. Many of petitioners, viz. Smti. Valsala Raj Pillai, Smti. Pooja Raj Pillai, Sri Arun Raj Pillai and Sri M.K. Rajendran Pillai are connected with the company which has registered office at Kerala, where notice dated 23.05.2018 was served. In fact, when nobody made representation before the concerned authority which has passed the transfer order, another notice was sent which was returned with a remark "Addressee unclaimed - return to sender". In fact, the reasons which have been assigned for transfer of the case are very relevant. The reasons are contained in the notice dated 23.05.2018 itself which reads as under: "In the course of the search operation it was gathered that you joined the Nagaland Police in 1973, retired in 2007, and were retained as Consultant. It is learnt that your consultancy services were terminated in the wake of the search. It was also found that huge funds, running into several crores of rupees were, at your instance and direction, transferred from some business entities in Nagaland, which are run on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sam, Panagad PO, Kulanada, Pathanamthitta District, Kerala (yourself and your sons, Varun Raj and Arun Raj are Directors), - Money Muttam Finance, KP XIII/390/ABCD Vadakottil Buildings, MC Road, Kulanada, Pathanamthitta District, Kerala (Varun Raj and Arun Raj are partners), - Krishna Money Chits Pvt Ltd, Sreevalsam Building, MC Road, Pandalam, Pathanamthitta District, Kerala (Varun Raj and Arun Raj are Directors), - Allebasi Builders & Developers Pvt Ltd, Shelter, Attingal, LMS Junction, Thiruvananthapuram, Kerala (Valsala Raj, Arun Raj and G T Rengma are Directors), - Vrindavan Builders Pvt Ltd, c/o M/s Auto Spares, Circular Road, Near Holy Cross, Dimapur, Nagaland (Valsala Raj, Varun Raj, Arun Raj and Tep Rengma are Directors), - Rajavalsam Fuels, a proprietorship of Smt. Valsala Raj, is based in Pandalam, Pathanamthitta district. Over several years, you have been directing the transfer of huge sums of money from several bank accounts in Nagaland to your family's businesses and to your family members who are all based in Pathnamthitta district of Kerala, making investments in your own name and in the names of your family members in the said businesses and also in sev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at Kerala. The plea that they do not reside at this address frequently has been negated by the Revenue as the case of the Revenue authorities is that they primarily stay in Kerala and only occasionally go to Nagaland only once in a year. Their entire business interest is in Kerala. In fact, it is not a case where notice was sent at a wrong address. The notice was sent at an address of the company at Kerala which has also been received by the appellants/petitioners although they do not categorically refute that they did not receive the said notice. It is therefore sufficient compliance under Rule 127 as the notice was sent at the registered office of the company. The Revenue department has categorically stated that the appellants/petitioners had received the notice dated 23.05.2018 on 26.06.2018, a fact which has been reiterated over and again by the Revenue department, and has not been negated by the appellants/ petitioners. All the same, since no response was filed before the Revenue authorities, another notice was sent on 26.06.2018. Unlike the first time, this time it came with an endorsement of the postal authority that it is "unclaimed". A presumption can very well be drawn he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the meanings as assigned to them in Explanation to section 66A of the Information Technology Act, 2000 (21 of 2000). 2. Rule 127. (1) For the purposes of sub-section (1) of section 282, the addresses (including the address for electronic mail or electronic mail message) to which a notice or summons or requisition or order or any other communication under the Act (hereafter in this rule referred to as 'communication') may be delivered or transmitted shall be as per sub-rule (2). (2) The addresses referred to in sub-rule (1) shall be- (a) for communications delivered or transmitted in the manner provided in clause (a) or clause (b) of sub-section (1) of section 282- (i) the address available in the PAN database of the addressee; or (ii) the address available in the income-tax return to which the communication relates; or (iii) the address available in the last income-tax return furnished by the addressee; or (iv) in the case of addressee being a company, address of registered office as available on the website of Ministry of Corporate Affairs: Provided that the communication shall not be delivered or transmitted to the address mentioned in item (i) to (iv) where the add ..... X X X X Extracts X X X X X X X X Extracts X X X X
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