9911796707
TMI Blog2024 (6) TMI 821X X X X Extracts X X X X X X X X Extracts X X X X ..... entification Number (DIN), rendering it illegal - HELD THAT:- From the record and the pleadings, it can be noted that after receipt of the centralization proposal dated 15.01.2021 from the 4th respondent/Director General of Income Tax (DGIT) (Inv.) Kochi, a notice was sent to the petitioner by the 3rd respondent/ Principal Commissioner of Income Tax, Pune in Annexure R1 (A) dated 26.02.2021 giving an opportunity to the petitioner to convey his objections, if any, to the proposed centralization of his case with Deputy Commissioner of Income Tax (DCIT), Central Circle, Kozhikode. The said notice was duly delivered on the e-filing portal as well as the registered e-mail ID of the petitioner. In the notice, it was categorically mentioned that i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner chose not to file any reply to the notice issued to him. Even otherwise, the facts would disclose that the petitioner is a resident within the jurisdiction circle of Kozhikode. The money was recovered here. The petitioner s place of business is within the jurisdiction limit and therefore valid reasons are available for transferring the proceedings from Sangli to Kozhikode. No error in the proceedings as contended by the learned Counsel for the petitioner. Thus, the writ petition has no merit which is hereby dismissed. - HONOURABLE MR. JUSTICE DINESH KUMAR SINGH For the Petitioner : By Advs. P. Raghunathan, Premjit Nagendran. For the Respondent : By Advs. P.K. Ravindranatha Menon (Sr.), P.B. Ajoy, Jose Joseph, SC, For Income T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr Sagar Balaso Khilare could not offer any explanation regarding the source of the seized money. Accordingly, the amount was handed over to the Income Tax Department on the execution of the Warrant of Authorization under Section 132A of the IT Act issued by the Pr. DIT (Inv.), Kochi on 23.06.2020. 2.1 Summons under Section 131 was issued to the petitioner. In his sworn statement recorded by the DDIT (Inv.), Kozhikode on 24.08.2020, the petitioner stated that the entire cash seized belonged to him. He also said that he was residing at Kishore Niwas, Kolathur Road, Villiappally, Vadakara, Kozhikode and was engaged in the jewellery business at Vadakara in the name and style M/s Kavya Jewellers . 2.2 He further stated that he went to Mumbai t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cuments was doubtful, therefore the Investigation Wing presumed that the said documents were fabricated. 2.4 The petitioner had filed returns of income in his individual status from the Assessment Year 2015-16 to 2020-21, the details of which have been noted in the Assessment Orders. The petitioner was issued notices under Section 153A for the Assessment Years 2015-16 to 2020-21, but he did not file any return under Section 153A. In the meantime, the petitioner had challenged the transfer of jurisdiction of the case in this writ petition. 3. The petitioner contended that the petitioner was an assessee before the 2nd respondent at Sangli and therefore, the jurisdictional Assessing Authority would be the 2nd respondent only. The petitioner wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... portunity to the petitioner to convey his objections, if any, to the proposed centralization of his case with Deputy Commissioner of Income Tax (DCIT), Central Circle, Kozhikode. The said notice was duly delivered on the e-filing portal as well as the registered e-mail ID of the petitioner. In the notice, it was categorically mentioned that in the event of not receiving any reply from the petitioner within ten days of receipt of the notice, an order under Section 127 (2) of the IT Act shall be passed transferring his case to the 1st respondent/Assessing Officer, DCIT, Central Circle, Kozhikode. 4.1 Despite the service of notice on the petitioner on the e-filing portal as well as the registered e-mail ID, the petitioner chose not to file any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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