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TMI Blog2016 (7) TMI 711X X X X Extracts X X X X X X X X Extracts X X X X ..... vestigation and entrust the same to any other officer of the same cadre to commence and complete the proceedings. 3. Thus, infact what the petitioner seek for is to transfer the assessment files of the petitioners from the first respondent and entrust the same to some other officer. The power of transfer cases under the Income Tax Act is in terms of Section 127. By virtue of power under sub-section (1) of Section 127 of the Income Tax Act, 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 Officer subordinate to him whether with or without concurrent jurisdiction to any other Assessing Officer or Assessing Officers whether with or without concurrent jurisdiction and also subordinate to him. Sub-section (2) of Section 127, contemplates situation where the Assessing Officer or Assessing Officers from whom the case is to be transferred and the Assessing Officer or the Assessing Officers to whom, it is to be transferred are not subordinate to the same Director General or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igation and impleaded in his personal capacity. 6. The learned counsel for the petitioner submitted that the petitioner has been unreasonably and unnecessarily harassed by the first respondent and submitted that the petitioner is a law abiding citizen and referred to the order passed by the Special Court under TNPID Act, which recorded that the petitioner had repaid all the depositors to the tune of Rs. 18,27,250/- which will go to show that the petitioner had been promptly settling the deposits. Further, it is submitted that the entire proceedings had been initiated by the first respondent by relying upon a fax message alleged to have been sent by one Mr.P.R.Balakrishnan to the second respondent. It is submitted that inspite of repeated requests, the copy of the fax message was not furnished to the petitioner and when it was ultimately given, it was found to be a bogus document, the signature was fabricated and based on such document, proceedings have been initiated to harass the petitioners. The learned counsel further submitted that the said P.R.Balakrishnan is not traceable and this is evident from the other orders passed by this Court in collateral proceedings at the instance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en passed by following the procedure as stipulated under the Act and the allegations made by the petitioner are absolutely false. In this regard, the learned counsel referred to the counter affidavits filed by the respondents 1 and 2. 9. After hearing the learned counsel appearing for the parties and perusing the materials placed on record, two factors are to be taken note of before considering as to whether the prayer sought for by the petitioners could be acceded. The first is that the petitioner has sought for a direction to transfer their cases pertaining to the assessment proceedings for the assessment years 2008-09 to 2014-15 to some other officer inspite of the first respondent. However, the fact remains, the first respondent has concluded the proceedings and passed an order of assessment, which has been communicated to the petitioners and the petitioners have filed appeals before the Commissioner of Income Tax (Appeals) on 21.04.2016. Thus, the assessment proceedings having already been concluded and the petitioners having received the copies of the assessment orders and filed appeals against such orders, the question of issuing a direction to transfer the case cannot be c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed in the case of petitioner in W.P.No.11226 of 2016 on 22.03.2016 and it is wrong to state that it was despatched. To establish the same, the learned Standing counsel for the respondent produced the copies of the screen shots on the assessment proceedings which clearly shows that the assessment order was passed on 22.03.2016, to establish that it was despatched on 24.03.2016, copy of the postal cover has been produced, from which, it is seen that the cover was sent by speed post on 24.03.2016 to the address of the assessee at No.14A, 10th Street, Ganapathypudur, Ganapathy, Coimbatore - 641 006. The said letter has been re-directed to No.116A, West Bashiyam Road, R.S.Puram, Coimbatore. The cover has gone to redirected address and returned to the sender (office of the first respondent) with postal endorsement 'insufficient address', "no such person R.Jayanthi Sri at the above office (R.S.Puram)". This has been received by the office of the first respondent on 28.03.2016 and once again, sent by speed post on 28.03.2016 and received by the petitioner on 30.03.2016. The re-direction of the postal cover is not at the instance of the respondent department, but at the point, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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