Law:

Section:

Necessity of centralization of cases for coordinated and effective investigation is a valid ground for transferring cases belonging to a particular group to a single Assessing Officer Section 127 of the Income-tax Act, 1961 - Income-tax authorities - Power to transfer cases - Whether necessity of centralization of cases for co-ordinated and effective investigation cannot be said to be an invalid ground for transferring cases belonging to a particular group to a single Assessing Officer - Held, yes FACTS The petitioners were partnership firms and had their registered offices at Gauhati and were assessed to income-tax/wealth-tax at Gauhati. They belonged to Rathi group. On 12-3-2003, the income-tax department conducted a survey under section 133A at the business premises and godowns of the petitioners and impounded various documents. The income-tax department also conducted the search and seizure operations at the residential premises of the partners of the petitioner-firms at Siliguri, Mirik and Ningalia in the State of West Bengal and at Kanpur in the State of UP and in Gauhati and seized several documents. Thereafter, the Assistant Commissioner informed the petitioners that their cases were proposed to be transferred under section 127 to Kolkata and they were directed to appear in person or through their authorized representatives to file their objections, if any. The petitioners filed their individual but identical objections against the proposed transfer, by their individual letters addressed to the Assistant Commissioner. Pursuant to the said notices and objections thereof, the Commissioner passed an order under section 127(2) transferring the cases of the petitioners from Gauhati to Kolkata, for co-ordinating investigations, since a search and seizure operation was conducted against Rathi Group of cases and survey under section 133A against the petitioners. The reason assigned at the bottom of the order was 'Administrative convenience and for co-ordinated and effective investigation'. On writs : HELD The cases of the petitioners had been transferred primarily on the ground of necessity of centralization of the cases for co-ordinated and effective…

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