2010 (9) TMI 383

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....f the Act; and the notice dated 13.5.2004 issued under Sections 274 read with Section 271 of the Act by the Assistant Commissioner of Income Tax, Central Circle Meerut, Ghaziabad.   Since all the writ petitions raise common dispute, they are being decided together.   It appears that the petitioners are the income-tax assessees and were under the jurisdiction of the Assistant Commissioner of Income Tax, Central Circle, Noida. It appears that search and seizures were made on 19.3.2002 at the premises of Dr. Sharad B. Sahai and Dr. (Mrs.) Anita Sahai. After the search the Commissioner of Income-Tax, Ghaziabad, vide order dated 3.9.2002, passed the order under Section 127 of the Act and transferred the cases of the petitioners f....

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....tanding Counsel.   The contention of the petitioners is that the Assistant Commissioner of Income-Tax, Central Circle, Meerut had no jurisdiction to issue the notices under Section 148 and under Section 274 read with Section 271 of the Act. He submitted that the cases had been transferred under order dated 3.9.2002 passed by the Commissioner of Income Tax under Section 127 of the Act from NOIDA to Meerut for the coordinated post search investigation and meaningful assessment and once the search itself had been quashed by this Court in the aforementioned writ petitions of the petitioners, the very basis for transfer of the cases ceased and the transfer order dated 3.9.2002 passed by the Commissioner of Income-Tax, Ghaziabad stands va....

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....ssessment order. He submitted that even if the search was declared as illegal the order passed under Section 127 of the Act may not be deemed to have been vacated. He further submitted that even assuming that one of the reasons for transfer of the case may not exist but it may not invalidate the order under Section 127 of the Act.   We have considered the submissions of learned counsel for the parties. We do not find any substance in the argument of learned counsel for the petitioners. Undisputedly, the order dated 3.9.2002 passed by the Commissioner of Income Tax, Ghaziabad under Section 127 of the Act transferring the cases of the petitioners from NOIDA to Meerut has not been set aside by this Court or any of the competent courts.....