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TMI Blog2017 (1) TMI 1008X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act on 15.07.2015 proposing to centralize the cases of Sh. Tilak Raj Sharma & others' group at Kanpur and also sought transfer of its case on the ground that "its case was also part of cases and that the competent authorities were of the opinion that all cases of the group were to be centralized with ACIT/DCIT, Central Circle-1, Kanpur". The assessee objected on 03.08.2015/05.08.2015 that no search in his premises took place and that it was the assessee who was taxed for last many years within the jurisdiction of the Delhi Circle and that for Assessment Year 2014-15, it had changed its office address to a Calcutta Circle. 5. The assessee's objections were rejected and the order under Section 127(2) of the Act was made. The operative ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t plea for retaining its case in Delhi. It has not even shown that the assessee's bank accounts are operative in Delhi."' 6. Learned counsel submits that the expression 'meaningful and coordinated investigation', cited in the notice under Section 127(1) of the Act is vague and per se unauthorized in terms of the Statute. Reliance is placed upon Power Controls Vs. Commissioner of Income Tax [2000] 109 Taxman 27 (Delhi) of this Court, Naresh Kumar Agarwal Vs. Union of India [2010] 320 ITR 361 (Calcutta) of Calcutta High Court, Anil Kumar Kothari Vs. Union of India [2010] 191 Taxman 203 (Gauhati) of Gauhati High Court and Vijayasanthi Investments Pvt. Ltd. Vs. Chief Commissioner of Income Tax [1991] 56 Taxman 190 (Andhra Pradesh) of Andh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or stating reasons which have been characterized judicially as no reasons at all. What has to be remembered here is that the conflict between the two cities - is one of the assessee, who is undoubtedly inconvenienced to a certain extent if he/it denied the opportunity of presenting his/its point of view before the "normal authority", which he/it used to. A transfer order would mean that the authority to which the assessee is faced, points have to be canvassed, would be somewhere else then this would also undoubtedly be important on its part. As against this, the Revenue's interest would be to ensure that a holistic and cohesive view of all is taken with regard to a series or pattern of transactions or investments involving multifarious part ..... X X X X Extracts X X X X X X X X Extracts X X X X
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