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Section 127 of the Income-tax Act, 1961 - Income-tax authorities - Power to transfer cases - Assessee was running a distillery and brewery company - Pursuant to a search conducted at premises of 'R' Ltd. it was found that some payments had been collected by U.P. Distilleries Association for payment to public servants - As per result of said search department initiated proceedings for transfer of assessee's case from Kanpur to Delhi for purpose of co-ordinated investigation and meaningful assessment - It was found from records that Assessing Officer had already passed an assessment order in assessee's case after taking into consideration said search and seizure proceedings and effect thereof and amount allegedly paid by said association had been treated as unexplained investment in assessment of 'R' Ltd. - Further, said 'R' Ltd. had also filed an application before Settlement Commission and order passed therein in favour of 'R' Ltd. was subject-matter of challenge before High Court, at instance of revenue - Whether in view of above facts it could be said that proceedings for transfer of assessee's file from Kanpur to Delhi, for purpose of centralizing cases for co-ordinated investigation and meaningful assessment had become infructuous and were to be set aside - Held, yes CASE REVIEW Unnao Distilleries & Breweries Ltd. v. CIT [2007] 162 Taxman 97 (All.) set aside. Kavin Gulati, Ms. Rashmi Singh, Avnish Pandey and T. Mahipal for the Petitioner. Mohan Parasaran, H. Raghavendra Rao, C.V. Subba Rao and B.V. Balaram Das for the Respondent. ORDER 1. Leave granted. 2. An order of transfer passed by the CIT on 18-1-2007 purported to be under sub-section (2) of section 127 of the Income-tax Act, 1961 is questioned in this appeal, which arises out of a and order dated 21-2-2007 passed by the High Court of Allahabad, dismissing the writ petition filed by the appellant herein. 3. The basic fact of the matter is not in dispute. 4. A search was conducted in the premises of M/s. Radico Khaitan Ltd., on 14-2-2006 wherein, inter alia, it was found that some payments had been collected by the U.P. Distilleries Association for payment to public servants. By a notice dated…

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