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TMI Blog2014 (3) TMI 473X X X X Extracts X X X X X X X X Extracts X X X X ..... er to transfer a case on a valid and cogent reason - There is no error in the order of the Commissioner in exercising the power by the Commissioner under Section 127 (1) of the Act in transferring the case of the petitioner. Search u/s 132(4A) of the Act Held that:- Section 132(4A) of the Act contains a provision regarding presumption - The provision may be relevant at the time of final assessment regarding the cash seized in the search, but the provision does not help the petitioner in finding any fault in exercise of power under Section 127 (1) of the Act Decided against Assessee. - Writ Tax No. - 754 of 2007 - - - Dated:- 11-3-2014 - Hon'ble Ashok Bhushan And Hon'ble Mahesh Chandra Tripathi,JJ. For the Petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct was carried out in the case of Dr. Anil Elhence, Dr. G.P. Elhence and Smt. Radhey Elhence at the residential premises no A-130 Shastri Nagar, Meerut by investigation Unit Meerut on 27-10-2005. Your case is connected with the case of Dr Anil Elhence, Dr. G.P. Elhence and Smt. Radhey Elhence residing at the premises no A-130 Shastri Nagar, Kanpur. It is, therefore, proposed to transfer your case from Range-2 Kanpur to ACIT, Central Circle Meerut, in the charge of The CIT (Central), Kanpur for the purpose of coordinated post search investigation and meaningful assessments. The petitioner submitted her reply to the said notice. In the reply it was stated that there was no search warrant issued in the name of the petitioner, hence the sea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Act provides as follows: 127. (1) The Director General or Chief Commissioner or Commissioner may, after giving the assessee a reasonable opportunity of being heard in the matter, wherever it is possible to do so, and after recording his reasons for doing so, transfer any case from one or more Assessing Officers subordinate to him (whether with or without concurrent jurisdiction) to any other Assessing Officer or Assessing Officers (whether with or without concurrent jurisdiction) also subordinate to him. In the present case, two notices were issued to the petitioner and she was also given the opportunity of being heard and thereafter for reasons as mentioned in the order impugned, the transfer of the petitioner's case has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spute to the proposition that the reasons for exercising power under Section 127(1) of the Act has to be relevant and germane. In event, the power under Section 127(1) of the Act is exercised on extraneous reason the order falls outside the purview of Section 127 (1) of the Act. In paragraph 5 of the order dated 27/4/2007 following reasons have been given by the Commissioner. 5.In the letter dated 20-04-2007 the assessee reiterated the submissions as put forth vide her earlier reply letter dated 27-1-2006 which have been discussed in the para-2 above. The assessee also placed reliance on the judgment of the Hon'ble Supreme Court of India in the case of Manish Mahwani vs ACIT reported in Volume-4 JT Page 104 (2007) (SC). The submissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at in the search operation cash of Rs. 45,000/- was found from her room out of which Rs. 40,500/-was seized. The reasons given in the order impugned cannot be said to be irrelevant or not germane to the issues. Section 127(1) of the Act gives ample power to the Commissioner to transfer a case on a valid and cogent reason. In the present case, the assessee was living in A-130 Shastri Nagar, Meerut where the search operation took place and where cash of Rs. 45,000/- was found from her room out of which 40,500/-was seized. We are satisfied that the reasons recorded by the Commissioner cannot be said to be irrelevant or not germane to the issues. There is no error in the order of the Commissioner in exercising the power by the Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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