TMI Blog2021 (3) TMI 1410X X X X Extracts X X X X X X X X Extracts X X X X ..... al of the same would indicate that the transfer is to facilitate a proper assessment of all the group entities that were subject to search proceedings and this is in line with Board's Instruction bearing No.8 dated 14.08.2002. As a matter of policy, the Central Board of Direct Taxes has decided upon centralisation of all search assessments in one charge granting discretion to the concerned Director General of Income Tax (Inv.)/Chief Commissioner of Income-Tax (Central) to deviate from such a decision (not to centralize a search case) on account of work load, low investigation potential or tax impact of any of the entities of the group. A policy decision such as the above, is in public interest and intended to facilitate proper ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g Counsel R3 COMMON ORDER The petitioners are related and form part of a family. Admittedly, the premises of the petitioners are part of group in which proceedings for search were initiated, i.e., in the cases of one Praveen Kakkar, Rajendra Miglani and their associates, Himanshu Sharma, Lalit Challani and Prateek Joshi, all stated to be connected with Amira Food Pvt. Ltd. The search were conducted on 07.04.2019 by the Income Tax Department in terms of Section 132 of the Income Tax Act, 1961 (in short 'Act'). 2. The impugned orders, all dated 23.01.2020, as per which the proposal for transfer of PAN of the petitioners has been confirmed, was preceded by a notice dated 03.09.2019. The notice merely states that the De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot to centralize a search case in central charges because of heavy work load in central charges and/or low investigation potential/tax impact. (ii) Search cases in the region where there is no central charge and where the search cases are not centralized in central charges shall be centralized in other charges in consultation with Chief Commissioner(s) of Income-tax having jurisdiction over core cases of the Group.' 4. Thus, as a matter of policy, the Central Board of Direct Taxes has decided upon centralisation of all search assessments in one charge granting discretion to the concerned Director General of Income Tax (Inv.)/Chief Commissioner of IncomeTax (Central) to deviate from such a decision (not to centralize a search case) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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