Court invalidates transfer order due to insufficient family connection, emphasizes genuine nexus.

The court set aside the order transferring income tax cases from Kolkata to Patna, ruling that the mere family connection was insufficient grounds for transfer. The court found that the authority did not adequately consider the petitioners' objections regarding their lack of business connection with their father. Emphasizing the need for a genuine nexus based on search findings, the court invalidated the order but allowed for a new transfer order if a legitimate connection is established. The court disposed of the writ petition without calling for affidavits, with no costs awarded to either party.

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Issues:
Challenge to order transferring income tax cases from Kolkata to Patna based on family connection and coordinated investigation.

Analysis:
The petitioners challenged the order transferring their income tax cases from Kolkata to Patna, arguing that despite filing detailed objections stating no business connection with their father, the objections were not considered. The petitioners emphasized their separate business operations in Kolkata, family residence in Howrah, and lack of business in Bihar. The respondents justified the transfer for coordinated investigation due to family relations. The court examined the notices proposing transfer and the petitioners' detailed representations, noting the lack of consideration for the petitioners' statements. The court cited precedents emphasizing that mere family connection is insufficient grounds for transfer. Since the authority failed to counter the petitioners' assertions, the court found the order lacking merit and set it aside, allowing for a fresh transfer order if a genuine nexus is established based on search findings.

The court highlighted that the order did not mention a nexus between the petitioners and their father or his group of companies, leading to the order's invalidation. The court clarified that the respondents could issue a new transfer order if a legitimate connection is established based on existing search evidence. The court disposed of the writ petition without calling for affidavits, deeming the allegations not admitted by the respondents. No costs were awarded, and urgent copies of the order were to be provided to the parties upon request.

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