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[2007] 293 ITR 399 (GAU.) HIGH COURT OF GAUHATI Smt. Avijeeta Mohanty Casshyap v. Commissioner of Income-tax RANJAN GOGOI, J. W.P.(C) NO. 7543 OF 2001 JUNE 28, 2007 Section 127 of the Income-tax Act, 1961 - Income-tax authorities - Power to transfer cases â–  Where from affidavit filed by department as well as from notice issued to petitioner as also impugned order of transfer of petitioner's case, it was manifestly clear that order transferring case of petitioner to Cuttack was passed in order to facilitate co-ordinated and centralized investigation of block assessment cases of R.C. and others, who were relatives of petitioner, but it was found that prior to date of order of transfer, RC group of cases had attained finality, order of transfer of petitioner's case was not valid The statute itself imposes certain restrictions on the exercise of power under section 127 ; the same would seem to indicate that the Legislature had intended the power under section 127 to be exercised sparingly and for good and sufficient reasons. Where from the affidavit filed by the department as well as from the notice issued to the petitioner as also the impugned order of transfer of the petitioner's case, it was manifestly clear that the order, dated 28-9-2001, transferring the case of the petitioner to Cuttack was passed in order to facilitate co-ordinated and centralized investigation of the block assessment cases of R.C. and others, who were relatives of the petitioner : Held that the petitioner kept on insisting at every stage that the block assessments pertaining to R.C. group of cases had been finalised way back in October-November, 2000 and, therefore, there was no justification for the proposed transfer of the file of the petitioner to Cuttack. The repeated pleas made by the petitioner on the aforesaid score went unheeded and though as a matter of fact the block assessments of R. C. group of cases were completed about a year prior to the order dated 28-9-2001, yet, for an ostensible centralized investigation pertaining to those concluded assessments, the case of the petitioner was transferred to Cuttack by the impugned order dated 28-9-2001. The block assessments of…

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