9911796707
TMI Blog1998 (4) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... tered office at 90-91, Green Park, Hissar, and factories at village Chikanwas, 13th K.M. Stone, Sirsa Road, Hissar, and at 145-150A, Maha Gujarat Industrial Estate, Sarkheji Bavia Road, Ahmedabad. The petitioner's working office is, at present, B-6/1, Goyal Intercity, Drive-in Road, Ahmedabad. The petitioner is engaged in the business of the manufacture of "maida", "sujee", "atta", etc. The petitioner-company was set up by the promoters to run roller flour mills at Hissar to manufacture wheat products such as "maida", "sujee", "rawa atta", bran, etc. The unit of Hissar commenced production in December, 1988. The returns of income were filed at the office of the Deputy Commissioner of Income-tax, Special Range, Rohtak (Haryana). The operatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... abad on the ground that the company had shifted its corporate office there, after the closure of its unit at Hissar in December, 1996. During the search at Hissar, no staff was found at the Hissar unit. The directors were also at Ahmedabad at that time. It was explained by the petitioner that it would be necessary, after search operation, to obtain copies of the documents seized during search. Such copies have not been provided as yet. Another application was filed on July 3, 1997, before the Chairman, Central Board of Direct Taxes, New Delhi, seeking the transfer of the file to Ahmedabad on the ground that the operation of the company was being carried out from Ahmedabad only. A request to that effect was also made to the Commissioner of I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) You have availed of sales tax exemption under the sales tax laws. The company cannot close its business at present at Hissar in Haryana as per the provisions of the Sales Tax Act." Section 127 of the Income-tax Act, 1961, empowers the authorities to transfer a proceeding or a case from one officer to another. The request made by the petitioner-company has been considered by the Central Board of Direct Taxes, New Delhi. It appears that the request made by the petitioner has been declined, giving three reasons. These reasons have been challenged but, in our opinion, there is no substance in the challenge put forward by the petitioner. It is an administrative act of the Central Board of Direct Taxes. Shri Mittal has placed reliance on a de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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