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TMI Blog2025 (3) TMI 875X X X X Extracts X X X X X X X X Extracts X X X X ..... E MR. JUSTICE VIVEK KUMAR SINGH For the Petitioner: Mr. Ramsundar Vijayraj. For the Respondents: Mr. N. Dilip Kumar. ORDER PER This writ petition has been filed challenging the impugned order dated 05.02.2025, transferring the case of the petitioner from the Income Tax Officer, Theni to the Deputy Commissioner of the Income Tax, Central Circle, Kochi, for the purpose of coordinated investig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel appearing for the respondents submitted that a search was conducted on the petitioner's property located in the State of Kerala, during which Rs. 50 lakhs were seized from the petitioner and subsequently handed over to the Income Tax authorities. The learned counsel further drew the Court's attention to the CBDT Guidelines under F.No. 286/88/2008-IT (Investigation II), dated 17.09.2008, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner has not demonstrated any compelling reason for the Court to set aside the transfer of the case, particularly in the light of the search conducted under Section 132/132A of the Act and as per the relevant CBDT guidelines, which necessitated the transfer to Central Circle - 2, Kochi, for the purpose of the coordinated investigation. 6. In view of the above, this Court is of the opinion that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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