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Section 127 of the Income-tax Act, 1961 - Income-tax authorities - Power to transfer cases Where order of transfer of assessee's case from Kolkata to New Delhi had been passed for purpose of 'co-ordinated investigation and meaningful assessment' and not on ground that principal place of business of petitioner was at New Delhi, and though detailed written reply giving particulars regarding place of business, business activities and list of shareholders was furnished, those were not considered and dealt with in order of transfer, order of transfer passed under section 127(2) could not be sustained [In favour of assessee] A notice was issued proposing to transfer the assessment records of the petitioner from Kolkata to New Delhi. The grievance of the petitioner was that the assertion in the proposal that the main business of the assessee-company was at New Delhi was wrong as it was evident from the written objection of the company that the principal place of business was at Kolkata. It was submitted that since inception the petitioner had multiple business activities in the said city and all the shareholders are situated at Kolkata, and therefore, there was no case for transferring the records from Kolkata to New Delhi. Held that, the order of transfer of the assessee's case from Kolkata to New Delhi had been passed for the purpose of "co-ordinated investigation and meaningful assessment" and not on the ground that the principal place of business of the petitioner was at New Delhi. Though detailed written reply giving particulars regarding the place of business, business activities and list of shareholders was furnished, those were not considered and dealt with in the order of transfer. Thus, the order of transfer passed under section 127(2) could not be sustained. J.P. Khaitan, Dipak Dey and Ms. N. Banerjee for the Petitioner. R.N. Mitra and R.N. Sinha for the Respondent. JUDGMENT Soumitra Pal, J.-In the writ petition, M/s Dhoot Developers (P) Ltd., a company incorporated under the Companies Act, 1956, has challenged the proposal dt. 27th Oct., 2009 issued by the ITO, Technical-2, Kolkata on behalf of the CIT, Kolkata-II, respondent No. 1 proposing to transfer…

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