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TMI Blog2020 (9) TMI 1060X X X X Extracts X X X X X X X X Extracts X X X X ..... the grounds stated in the statement. We do not think that the location of the lawyer can at all be a reason for the department to carry out proceedings in a particular place. There are no reason to interfere with the refusal of the Single Judge, to exercise jurisdiction under Article 226. For production of books of accounts a month's time shall be granted from today which can also be in the digital mode. As far as the supply of copies of documents seized and intended to be relied on, the learned Single Judge has made sufficient safety measures which though not challenged, we reiterate and re-affirm. Appeal dismissed. - Writ Appeal Nos.1185/2020, 1196/2020 & 1224/2020 - - - Dated:- 17-9-2020 - THE HONOURABLE MR.JUSTICE K.VINOD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so due to the voluminous documents which would have to be transported to Ernakulam. It is also submitted that two officers stationed at Thrissur are handling another set of cases, again of businesses going under the family name Chungath . 3. We see from the impugned common judgment that the learned Single Judge has specifically referred to the statement filed by the respondent. It is stated that at the time of inspection huge variation of stock of gold jewellery were noticed at the branch in Ernakulam and hence the books of accounts were called for. It is also specifically stated that the major volume of business was found in the branch at Ernakulam. As far as the contention that the books of accounts are maintained at the Head Office, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee cannot have a choice in the matter. The learned Counsel for the appellants would then submit that the very same officer at Ernakulam could hold sitting at Kollam and the assessee would bear the expenses. The Officer cannot be independently asked to concentrate on the investigation against the petitioners since he would have other work at his office in Ernakulam. Further the officer requires the assistance of his staff and there cannot be shifting of the office as such to Kollam. 6. In the above circumstances we do not find any reason to interfere with the refusal of the Single Judge, to exercise jurisdiction under Article 226. For production of books of accounts a month's time shall be granted from today which can also be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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