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TMI Blog2008 (11) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... ortunity of being - Held that the order impugned passed under section 127 of the Act cannot be sustained and is, thus, set aside and quashed. The writ petition is allowed. Department directed to proceed afresh in accordance with law after giving the petitioner an opportunity of hearing on the basis of materials already on record. - 1712 of 2008 - - - Dated:- 20-11-2008 - SOUMITRA PAL J. JUDGMENT The court: Let affidavit of service filed in court today be kept with the record. 2. In the writ petition, the petitioner has challenged the order under section 127 of the Income-tax Act, 1961, dated October 21, 2008, passed by the Commissioner of Income-tax, Kolkata-I, respondent No. 1, transferring the file from Kolkata to Ranchi, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ections against the transfer, on the grounds that neither the directors nor accountants or auditors had any business connection or infrastructure at Ranchi to attend to proceedings of block assessment at offices of the Asst. Commissioner of Income-tax, Central Circles at Ranchi. 4. The said objection was communicated to the Commissioner of Income-tax (Central), Patna, for comments and providing material to indicate the nexus between/amongst the assessees named in the schedule and the other assessees of the group. The Commissioner of Income-tax (Central), vide his letter dated August 26, 2008, communicated the information and grounds on which centralization was being sought. The said information was communicated to the assessee, vide furth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in column (2) of the schedule below, from the jurisdiction of the Assessing Officer named in column (5) to the Assessing Officer named in column (6) of the said schedule. Schedule of cases transferred Sl. No. Name of the assessee Address PAN From To 1 2 3 4 5 6 1. Singhal Enterprises Private Ltd. 34A, Metcalfe Street, Kokata-700 013 AADCS6988F Deputy CIT Cir 3, Kolkata Asst. CIT, Central Cir. 2, Ranchi 2. Simple Viniyog Private Ltd. AADCS6697M ITO Wd.2(4), Kolkata 3. B. S. Sponge Private Ltd. AACCB0433H ITO Wd.2(2), Kol ..... X X X X Extracts X X X X X X X X Extracts X X X X
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