2017 (4) TMI 1365 - HC - Income Tax

Validity of order of transfer a case u/s 127 - in all 48 companies of the group were involved, all of whom have their head offices in Delhi and out of which, 40 companies were filing returns in Delhi - The matter is covered by the decision of this Court passed in Y.K. Gupta Vs. Union Of India And 4 Others (2017 (4) TMI 665 - ALLAHABAD HIGH COURT) as held There is no whisper with regard to contention/objection of the petitioner that all the companies of the group are having Head Office in Delhi and that most of them at least 40, are filing the returns in Delhi. There is no mention of any reason as to why case of the petitioner or any other case of the aforesaid group of companies requires to be transferred outside New Delhi to NOIDA. The aforesaid two reasons are not relevant for the transfer of the petitioner s case from one Assessing Officer(s) to one or more Assessing Officer(s) either subordinate to the same competent authority or outside his jurisdiction. - Transfer order cancelled.

Summary

The High Court of Allahabad quashed the impugned order and allowed the petition, with liberty to pass a fresh order if necessary, in accordance with law. The decision was based on a previous court ruling dated 3.4.2017. The citation for this judgment is 2017 (4) TMI 1365 - Allahabad High Court.