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[2009] 179 Taxman 41 (Delhi)/[2009] 308 ITR 65 (Delhi) [2009] 179 TAXMAN 41 (DELHI) HIGH COURT OF DELHI ATS Promoters & Builders (P.) Ltd. * v. Chief Commissioner of Income-tax, Delhi (1), New Delhi BADAR DURREZ AHMED AND RAJIV SHAKDHER, JJ. WP(C) NOS. 8339 TO 8345 OF 2008 DECEMBER 5, 2008 Section 127 of the Income-tax Act, 1961 - Income-tax authorities - Power to transfer cases - Commissioner proposed to transfer jurisdiction over cases of assessee-company and its group entities from Delhi to Meerut - Assessee raised objections to said proposal contending that since its head office and registered office were situated in Delhi; it along with its group entities and directors were being assessed in Delhi since very incorporation of company; and its business activities were being carried out in Noida which is close to Delhi, it would be very difficult for it to attend assessment proceedings on a day-to-day basis at Meerut - Commissioner, however, transferred its cases to Assessing Officer at Meerut, stating that transfer was effected for administrative convenience and coordinated investigation - Whether since order of transfer did not disclose proper application of mind to objections raised by assessee, same was liable to be set aside - Held, yes CASE REVIEW Nitin Developers & Const. v. CIT [2006] 284 ITR 605 /[2007] 160 Taxman 376 (Delhi) - followed[Para 3]. CASE REFERRED TO Nitin Developers & Const. v. CIT [2006] 284 ITR 605 /[2007] 160 Taxman 376 (Delhi) [Para 3]. Piyush Kaushik for the Petitioner. Ms. Prem Lata Bansal, M.P. Gupta and Sanjeev Rajpalfor the Respondent. JUDGMENT Badar Durrez Ahmed, J. - In this batch of writ petitions the order dated 7-10-2008 passed by the Commissioner of Income-tax, Delhi-I, New Delhi under section 127(2) of the Income-tax Act, 1961 is under challenge. By virtue of the said order the Commissioner of Income-tax has transferred the cases of the petitioners to the Assessing Officer at Meerut, namely, ACIT, Central Circle, Meerut. The impugned order, in its entirety, reads as under:- "Office of the Commissioner of Income-tax Delhi-I, New Delhi F.No. : CIT-I/ITO Hq-I/Centralisation/08-09, 7-10-2008 Order under section…

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