9911796707
TMI Blog2016 (9) TMI 505X X X X Extracts X X X X X X X X Extracts X X X X ..... ght to be assessed by a particular officer of the Revenue. Nevertheless, when a petitioner's case is being transferred from one State to another then, while passing an order under Section 127(2) of the Act, the order must indicate prima facie consideration of the objections made by the person whose case is proposed to be transferred. Mere stating that the objections have been duly considered, cannot be itself negate the objections and uphold the notice for transfer. The primafacie consideration must provide a link between the basis of the notice and the conclusion arrived at after prima facie consideration of the objections. This is clearly lacking in the impugned order dated 20th September, 2015. We also notice that the impugned order plac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In the course of its business, the petitioner purchases lottery tickets in bulk from one Summit Online Trade Solutions Pvt. Ltd. (for short 'Summit') of the State of Mizoram for onward distribution / sale within the State as its authorized distributor. Summit is situated in Chennai and is a part of the Sugal and Damani Group. (c) Some time in November, 2014, a search was conducted on the petitioner, consequent to a search conducted on Sugal and Damani Group, including Summit. (d) On 3rd March, 2015, a showcause notice was served upon the petitioner calling upon the petitioner to show cause as to why its case should not be transferred to Chennai for centralizing it along with the Sugal and Damani Group, so as to enable proper c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed with Summit and / or the Sugal and Damani Group. (f) On 20th September, 2015 the Principal Commissioner of Income Tax passed the impugned order transferring the petitioner's case from Mumbai to Chennai for the following reasons :- In response to the above, the assessee filed its objection vide letter dated 09.03.2015, 10.03.2015, 23.03.2015 and 22.09.2015 which are duly considered and in light of the fact that search u/s 132 of the I.T. Act was carried out in the premises of M/s. Serenity Trades Pvt. Ltd. and the Director of the Serenity Trades Pvt. Ltd. have signed the panchanama. It is established that it is an associate concern of Sugal Damani Group. 4. From the above, it is clear that the impugned order transferri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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