9911796707
TMI Blog2024 (3) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... akes no reference of the necessity to transfer the same for reason of parallel search proceedings against Ravi Omprakash Agarwal. Again, petitioner is right in his contention, since consent to transfer the case from Kanpur to Mumbai was desired from the Principal Chief Commissioner, Uttar Pradesh (West) and Uttrakhand, it is that authority that may have given the consent after issuing appropriate show cause notice to the petitioner after considering its reply thereto. In any case, it may not have been opened either to the Chief Commissioner of Income Tax, Mumbai or the Principal Chief Commissioner Uttar Pradesh (West) and Uttrakhand to delegate that function to the Principal Commissioner of Income Tax, Kanpur. The language of Section 127 (2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... take a different view and render infructuous the consent given by his superior. Thus both on the plain language used by the statute as also for functional test, noted above, it commends acceptance that the consent sought by the Chief Commissioner of Income Tax Mumbai ought to have been considered and if necessary granted by an officer of equal rank, here the Principal Chief Commissioner of Uttar Pradesh (West) and Uttrakhand. For that reasons it is that authority that may have issued the show cause notice to the petitioner and considered its reply before granting consent. Order - The order dated 10.01.2024 and 11.01.2024 is set aside.The petitioner may treat the impugned order to be the final show cause notice issued to it by the Principal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner of Income Tax, Kanpur-1 is wholly non-speaking. In any case, it does not disclose the reasons on which the transfer order was eventually passed. Thus, the fact consideration of search conducted in the case of Ravi Omprakash Agarwal, at Mumbai and the alleged connection that the revenue seeks to establish between that search and the search conducted in the case of the petitioner as also the material discovered between the two search was never disclosed to the petitioner. Thus the petitioner was disabled from raising any objection in that regard. Despite specific request made by the petitioner in its two replies, the Principal Commissioner of Income Tax chose not to disclose to the petitioner the reasons giving rise to the transfer pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hief Commissioner of Income Tax, U.P. (West) and Uttrakhand, as is apparent from the communication dated 11.07.2023 issued by the Chief Commissioner of Income Tax (Central)-2 Mumbai , it is that authority which may have issued show cause notice to the petitioner and considered its reply before the assessment jurisdiction over the petitioner may have been consented to be transferred from Kanpur to Mumbai. 5. On the other hand, learned counsel for the revenue has strenuously urged that there is no prejudice being caused to the petitioner. The petitioner company, its associators concerned and its directors were subjected to simultaneous search proceedings along with Ravi Omprakash Agarwal. The latter was involved 'Dabba' trading. That ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ering its reply thereto. In any case, it may not have been opened either to the Chief Commissioner of Income Tax, Mumbai or the Principal Chief Commissioner Uttar Pradesh (West) and Uttrakhand to delegate that function to the Principal Commissioner of Income Tax, Kanpur. 7. The language of Section 127 (2) (a) of the Act is pretty much clear in that regard. The consent has to emerge amongst two superior officers heading two different Commissionerate etc. with respect to the transfer sought. It is in that context that the designations have been expressed in the plural in the first part of Section 127 (2) (a) and in the singular in the later part. Thus, for the purpose of obtaining the views of the assessee , notice is required to be issued by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner of Uttar Pradesh (West) and Uttrakhand. For that reasons it is that authority that may have issued the show cause notice to the petitioner and considered its reply before granting consent. 10. Since the facts are undisputed and the stand of the revenue is disclosed on the strength of oral instructions, in the interest of justice, the writ petition is disposed of at this stage with the following directions :- (i) The order dated 10.01.2024 and 11.01.2024 is set aside. (ii) The petitioner may treat the impugned order to be the final show cause notice issued to it by the Principal Chief Commissioner of Income Tax Uttar Pradesh (West) and Uttrakhand. (iii) The petitioner may file its final reply to the said show cause notice within a p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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