TMI Blog2009 (3) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... ary 19, 2007, is set aside and quashed. Consequential proceedings are also quashed. The application is also disposed of accordingly - 507 of 2009 - - - Dated:- 12-3-2009 - SOUMITRA PAL J. G. A. No. 507 of 2009 with W. P. No. 453 of 2007. Sakya Sen with P. Saha for the petitioner. I. P. Mukherjee with F. Ghaffer for the respondent. JUDGMENT SOUMITRA PAL J.- This writ application was filed by Anand Kumar Arya and Sudarshan Kumar Arya, stated to be working as partners of M/s. Economic Transport Organization (in short "ETO") a registered partnership firm, challenging an order dated January 19, 2007, passed under section 127 of the Income-tax Act, 1961 (in short, "the Act"), by the Commissioner of Income-tax, Kolkata, XI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udgment in W. P. No.1657 of 2006, Kumar Kumar and Brothers v. Union of India reported in [2007] 290 ITR 310 (Cal) ; [2007] 1 CHN 877 in support of his submission. 4. Mr. Mukherjee, learned advocate appearing on behalf of the respondents, supporting the order dated January 19, 2007, has submitted that a search was conducted in one of the organisations in Mumbai. After search, in exercise of the powers conferred by the notification issued by the Central Board of Direct Taxes, New Delhi, regarding centralisation of search cases, appearing at page 31 of the affidavit-in-opposition, the files of the petitioners were transferred. By the said notification an exception has been carved out and since centralisation has been made in Central ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Name and address of the assessee P.A. No. From To 1 2 3 4 5 1. Anand Kumar Arya ADKPA8359 11 ITO, Ward-37(3) Kolkata ACIT, Central Circle,17, Mumbai 2. ........... ......... .......... .......... 3. Sudarshan Kumar Arya ADLPA4430 A ITO, Ward-37(4) Kolkata ACIT, Central Circle,17, Mumbai 4. ............ .......... .......... ........... 5. ............ .......... .......... ........... This order will take immediate effect. Commissioner of Income-tax, Kolkata-XIII, Kolkata." (emphasis supplied) 6. I find that the order of transfer of the files ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d as transfer has to be on the basis of section 127. Further, the argument of the respondents that the transfers were for "effective and co-ordinated investigation", evident from the letter dated April 7, 2006, issued by the Deputy Director of Income-tax (Inv.) Unit-VII (2), Mumbai, (pages 26-28 of the affidavit-in-opposition), has been set at naught by the order dated March 13, 2008, issued by the Chairman, Income-tax Settlement Commission (page 20 of the application being G.A. No. 507 of 2009) directing transfer of the files of the petitioners from Additional Bench Mumbai to Additional Bench Kolkata. Besides, since it is evident from pages 14, 15 and 16 of the said application, ETO of which the petitioners are the partners, is still asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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