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TMI Blog2013 (6) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... Dibrugarh, from whose jurisdiction the case is transferred or any higher authority with the Delhi Commissioner. It cannot be held that the opinion formed by the Commissioner of Income-tax, Dibrugarh, is in any manner vitiated. There is material to show that there was a search and seizure at Delhi and there is allegation of tax evasion at Delhi which is being investigated at Delhi. It cannot be held that the order transferring the cases is beyond the scope of the statutory power under section 127 of the Act. - Decided against the assessee. - - - - - Dated:- 30-1-2013 - GOEL A. K. and GOSWAMI A. K. JJ. JUDGMENT The judgment of the court was delivered byA. K. Goel C. J.-This petition seeks quashing of the order dated December 20, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d around Delhi and the control is also in Delhi, the cases were required to be centralized at Delhi for effective co-ordinated investigation and administrative convenience. Grievance in the petition is that the exercise of power by way of the impugned order is ultra vires section 127(2)(a) of the Income-tax Act, 1961, as there was disagreement between the Chief Commissioner of Income tax, Shillong, under whose jurisdiction the assessment was being made and the Director General of Taxes (Investigation), New Delhi, as reflected in the letters dated May 25, 2012, and July 25, 2012. It was also submitted that since the case does not fall under section 127(2)(a), the power of transfer, if at all, would be exercised under section 127(2)(b) by s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xtent in North East. It may not be possible for an Assessing Officer in regular charge to undertake the kind of detailed and co-ordinated investigations which was required. This was possible only in a central charge. Though the head office of the petitioner was in Dibrugarh where it was being presently assessed, the registered office of the company and the business activities of the group are mostly around New Delhi. It was further observed that some negative impact on the revenue in the return was also not correct as in the last three years tax due was Rs. 24.23 lakhs, Rs. 18.98 lakhs and Rs. 15.47 lakhs while amount to its credit in TDS was Rs. 2.60 crores, Rs. 1.66 crores and Rs. 1.00 crores. Though the Chief Commissioner of Income-tax, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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