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TMI Blog2006 (7) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... case of the petitioner pending before the Assistant Commissioner of Income-tax, Range-1, Moradabad, has been transferred to the Deputy Commissioner of Income-tax, Central Circle-4, New Delhi. For ready reference, the contents of section 127 of the Act, are reproduced below: "127. Power to transfer cases.- (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 concurren ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lace. (4) The transfer of a case under sub-section (1) or sub-section (2) may be made at any stage of the proceedings, and shall not render necessary the reissue of any notice already issued by the Assessing Officer or Assessing Officers from whom the case is transferred. Explanation.- In section 120 and this section, the word 'case' in relation to any person whose name is specified in any order or direction issued thereunder, means all proceedings under this Act in respect of any year which may be pending on the date of such order or direction or which may have been completed on or before such date, and includes also all proceedings under this Act which may be commenced after the date of such order or direction in respect of any year." ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Income-tax (Central), New Delhi, a letter dated June 14, 2006 (annexure 6) was sent to the petitioner informing the petitioner that the transfer of the 23 cases, consequent to the search and seizure operation conducted on the petitioner's group of companies, was proposed for the purpose of co-ordinated enquiries and meaningful investigations. It does not appear that the petitioner thereafter made any further representation or reply or objection in the light of the reasons so disclosed. It also does not appear that the petitioner sought any better particulars of the reasons. Indeed no grievance has been raised in this writ petition that better particulars could not be sought or further reply could not be submitted due to shortage of time b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner in the present case, that the petitioner was only resisting consolidation of all its cases under one single authority. The petitioner did not raise any objection with regard to the fixing of the location. In fact, the petitioner could not have any objection for Delhi as a location as it had its head office situated at Delhi, as already observed in this order. Thus, we find that the petitioner had only been raising hypertechnical objections in order to delay and frustrate the consolidation of cases. In the circumstances, in our opinion no further or more detailed reasons other than what have been given were called for in the impugned order. Learned counsel for the petitioner has taken a second objection about the notice not b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Thus this suggestion/proposal of the Chief Commissioner of Income-tax, New Delhi, cannot be said to be vitiated of any kind of mala fides. Further if such a reasonable suggestion, against which no sustainable objection could be shown to us, has been accepted by the Commissioner of Income-tax, Moradabad, we are unable to hold that the Commissioner of Income-tax has acted on the "dictate" of the Chief Commissioner of Income-tax. For the reasons mentioned above, we do not find it to be a fit case for interference in our discretionary jurisdiction under article 226 of the Constitution of India, and we are of the opinion that the three other cases i.e., Pannalal Binjraj v. Union of India [1957] 31 ITR 565 (SC); AIR 1957 SC 397; Ajantha Indus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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