9911796707
TMI Blog2019 (12) TMI 1240X X X X Extracts X X X X X X X X Extracts X X X X ..... that no specific reason has been provided and neither has any specific link been shown between the petitioner company and the other company on which search has been carried out. Accordingly, the impugned order is stayed till March 31, 2020. The respondents are directed to file the affidavit in opposition within four weeks from date. Reply thereto, may be filed within two weeks thereafter. Let t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner, submits that the notice for transfer was issued on August 20, 2019 and the same did not contain any reasons for the said transfer. Subsequent to issuance of the said notice, the petitioner gave its reply vide letter dated August 26, 2019. Mr. Khaitan submtis that the impugned order simpliciter copies the submissions made by the petitioner in the letter dated August 26, 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ords Distillery Ltd. And Another vs- Commissioner of Income- Tax And Others, reported in (2007) 294 ITR 147; (Calcutta High Court) He submits that the transfer cannot be made simpliciter with the reason co-ordinate investigation and assessment . He submits that it is the duty of the officer concerned to provide further reasons as to why such a transfer is necessary. Counsel a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 03.00 p.m. Non-compliance on your part shall be treated as you have no objection for aforesaid transfer of jurisdiction. Subsequent to such notice, the impugned order of transfer was passed which records as follows: Considering facts and circumstances of the case it is presumed that in the case of M/s. Parchar Communication Pvt. Ltd. the objection are neither factually nor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d and neither has any specific link been shown between the petitioner company and the other company on which search has been carried out. In the light of the above, I am of the view that the judgments cited by Mr. Khaitan are applicable in the present case and the impugned order is required to be stayed for the time being. Accordingly, the impugned order is stayed till March 31, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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