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TMI Blog2019 (12) TMI 920X X X X Extracts X X X X X X X X Extracts X X X X ..... al Circle-05, New Delhi. As per the petitioners a survey was conducted on 3.8.2016 on their premises and then, after more than 1 ½ years notice dated 7.3.2018 was served upon them, asking them to file objections and giving them an opportunity of being heard with regard to the proposed centralization. The petitioners filed replies, one of which is Annexure P-6 but, as mentioned above the impugned order was passed. The primary contention of the learned Senior Counsel for the petitioners is that the impugned order is completely cryptic and no reason has been assigned and she has relied upon various judgments starting from Ajanta Industries and others vs. Central Board of Direct Taxes, New Delhi & others reported as 102 ITR 281 SC to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 127(1). We are unable to accept this submission." The reason for recording of reasons in the order and making these reasons known to the assessee is to enable an opportunity to the assessee to approach the High Court under its writ jurisdiction under article 226 of the Constitution or even this Court under Article 136 of the Constitution in an appropriate case for challenging the order, inter alia, either on the ground that it is based on irrelevant and extraneous condonations Whether such a writ or special leave application ultimately fails is not relevant for a decision of the question." In M/s Energetic Investment's case (supra) the issue was whether the notice was ever served upon the assessee and that is why, the Divisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c. Role of the person in influencing business transactions of the person searched. d. Seizure of books/documents/electronic storage devices or cash or other asset belonging to such persons. e. Survey/enquiry conducted in case of such persons the findings of which are essential for determining concealment. f. Investigation potential of the cases in view of the findings of search suspicious nature of transactions between the said person & the search group. g. Any other issue found during search which is important for the investigation a prosecution of such persons" The learned counsel for the Revenue has argued that in the preliminary objections, it has been categorically stated by the Revenue department that the petitioners ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 107/2013-IT (Inv.III)/1568 Annexure R-4 wherein in paragraph No. 3 it has been mentioned as follows :- 3. While it is neither feasible nor desirable to draw an exhaustive list of categories of non-search cases which may also be centralized, cases falling in the following categories (only illustrative) could be considered for the purpose : "i. Non-search cases connected with the search cases where findings of the search have material bearing and needs of coordinated investigation/interest of revenue require such cases to be assessed in the Central Charge. ii. Survey cases or enquiry cases (whether such enquiries were conducted by any wing of the department or an outside agency) wherein some organized/systematic manipulation of accou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o disclose the "material" or "information" as it may "embarrass or prejudice" the assessment. The legal position is crystal clear and settled by a catena of the decisions of this Court and the apex court on this issue. this Court cannot go into the "sufficiency" of the reasons : There is no pleading that the impugned order of transfer is due to "bias" or "mala fide" or otherwise "arbitrary". The reasons indicated in the impugned order cannot be said to be irrelevant. Reference may be made to the decision of this Court in the case of Madhav Sharan Agrawal v. CIT. We may refer to our judgment rendered today, i.e., February 23, 2006 in Writ Petition No. 355 of 2005 : Trimurti Fragrances P. Ltd v. CIT [2006] 283 ITR 547, wherein we had an occas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opinion, because of the possibility of the involvement of the assessee in a scam having international ramifications it may not have been possible for the Revenue department to have expressed or given more reasons than what were given in the impugned order and, in the facts of the present case this would be in the larger public interest; particularly when we find that the reasons were well knows to the petitioners. In view of the discussion above and in the peculiar circumstances of the case, we do not deem it a fit case to exercise our jurisdiction under Article 226 of the Constitution of India. Consequently, the petition stands dismissed. Since the main case has been decided, the pending civil miscellaneous application, if any, also ..... X X X X Extracts X X X X X X X X Extracts X X X X
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