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2007] 295 ITR 427 [2008] 171 TAXMAN 163 (DELHI) HIGH COURT OF DELHI Surya Pharmaceuticals Ltd. v. Commissioner of Income-tax* T.S. THAKUR AND J.M. MALIK, JJ. W.P. (C) NO. 3254 OF 2006 MAY 19, 2006 Section 127 of the Income-tax Act, 1961 - Income-tax authorities - Power to transfer cases - Assessment years 2004-05 and 2005-06 - Assessee-company, having its head office at Delhi and corporate office at Chandigarh, was assessed at Delhi for last many years - It had not filed its returns for relevant assessment years - On a survey conducted at its Chandigarh office, its managing director stated that assessee's entire business was being operated from Chandigarh - Commissioner, accordingly, passed an order under section 127 transferring assessee's case from Delhi to Chandigarh - On writ, assessee contended that transfer order was passed in violation of principles of natural justice as no detailed and proper reasons were given for said transfer and statement of its managing director was recorded under duress - Whether if managing director was forcibly made to sign statement he could have reported matter immediately to higher officers and he having not done so, his contention that he was forced to make a statement under duress, could not be accepted - Held, yes - Whether there was no violation of principles of natural justice as assessee was served a show-cause notice; its objections were considered; assessee and its managing director were heard; transfer order was passed due to administrative convenience; and it was communicated to assessee - Held, yes - Whether, therefore, writ petition was to be dismissed - Held, yes FACTS The assessee-company was having its head office at Delhi and corporate office at Chandigarh and was assessed at Delhi since 1993-94. It had not filed its returns for the relevant assessment years under section 133A either at Delhi or Chandigarh. On a survey conducted at the assessee's Chandigarh premises on 30-11-2005, its managing director stated that the books of account were being maintained by the assessee at its Chandigarh office and its entire business was being operated from there only. On the basis of statement of the managing director, a…

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