TMI Blog2019 (10) TMI 929X X X X Extracts X X X X X X X X Extracts X X X X ..... that the petitioner is not assessed at Delhi - petitioner has been directed to appear in response to the said summons for the purpose of recording his personal deposition and to furnish the computation of income - notice has been issued to the petitioner u/s 127 proposing to transfer the PAN of the petitioner from ITO NCW 5 (2) to DCIT/ ACIT, Central circle 18, New Delhi HELD THAT:- The exercise u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch and seizure on several other grounds, which have not been urged in this petition. We make it clear that we have not examined any other ground for challenging of the search and seizure by the investigating wing of the Income Tax Department at New Delhi. X X X X Extracts X X X X X X X X Extracts X X X X ..... een directed to appear in response to the said summons for the purpose of recording his personal deposition and to furnish the computation of income for assessment year 2013-14 to assessment year 2018-19 and the petitioner's proprietorships and companies, wherein he is a director and partnership firms, wherein he is a partner. He has also been called upon to furnish details of all immovable proper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Income Tax Act - proposing to transfer the PAN of the petitioner from ITO NCW 5 (2) to DCIT/ ACIT, Central circle 18, New Delhi vide notice dated 03.09.2019. He submits that the petitioner has objected to the said proposed transfer and the said aspect is still pending consideration. The exercise undertaken by the department through its investigative wing is different from the assessment pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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