2024 (2) TMI 1418

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ted that after the impugned order was passed, petitioner did not even receive any communication from the AO of C M Farming Group asking for any information or documents relating to the search that was carried out in the premises of of C M Farming Group. The impugned order itself proceeds on the basis that a transfer is required for administrative convenience and co-ordinated investigation in the c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y with the consent of the counsels. 2 Mr. Sharma informed the court that the assessment for the relevant assessment year, his instructions are, have been completed on 29 th September 2021 of the searched person named C M Farming Group, Nashik. Mr. Pardiwalla submitted that if, the assessment have been completed on 29th September 2021, there is no requirement now to transfer petitioner s case to Na .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 021. 5 At the same time, all the rights and contentions of the Revenue is kept open including to take steps in accordance with law under the provisions of Section 153C of the Income Tax Act, 1961 or any other applicable provisions. This liberty should not be construed as an approval by us to take such action against petitioner. Should such an action be taken petitioner may defend the same in accor .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X