2013 (6) TMI 252

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....dated December 7, 2012, stated that search operations under section 132 of the Act were carried out in the Brahmaputra group of companies on September 28, 2010, on account of receipt of bogus share capital money from different companies. The names of the petitioners also figured in the said complaint. On that basis, assessment cases of the petitioners were proposed to be centralized with the Deputy Commissioner of Income-tax, New Delhi, for investigation in respect of bogus share capital money received by the Brahmaputra group. According to the petitioners, they have been regularly assessed at Guwahati and there was no valid reason for transfer of their assessment to New Delhi. No opportunity of being heard was provided to them as statut....

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....wing any irregularities in the account or return of the assessee. The order of transfer had nexus with the object of centralization of assessment of the case of the assessee with other assessees. Reliance has been placed on the judgment of the hon'ble Supreme Court in K. P. Mohammed Salim v. CIT [2008] 300 ITR 302 (SC) ; [2008] 11 SCC 573 and of this court in Rathi and Co. v. Union of India [2004] 267 ITR 295 (Gauhati) ; [2004] 3 GLR 160 (Gauhati). On due consideration, we are of the view that no ground is made out to interfere with the impugned order of transfer. Section 127 of the Act enables, inter alia, the Commissioner from whose jurisdiction the case is to be transferred, with the consent of the Commissioner to whose jurisdictio....