2013 (6) TMI 283

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....n was carried out in Continental Milkose (India) group on March 9, 2012, at New Delhi and, thereafter, notice dated August 30, 2012, was issued by the Commissioner of Income-tax, Dibrugarh, requiring the managing director of M/s. Continental Milkose (India) Ltd. giving an opportunity against the proposed transfer of assessment cases to New Delhi. The said company submitted its reply dated October 30, 2012, to the effect that all the directors of the company were residing at Dibrugarh and the whole group was being assessed at Dibrugarh since the inception and the attending proceedings at New Delhi will entail a huge expenditure and difficulties. After consideration of the said reply, the impugned order dated December 20, 2012, was passed. It....

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....ere is no disagreement. A show-cause notice was duly given, vide letter dated August 30, 2012, by the Commissioner of Income-tax, Dibrugarh, and reply of the petitioner thereto was duly considered and, thereafter, final order dated December 20, 2012, has been passed. The question for consideration is whether the impugned order is liable to be interfered with on the ground that the same is beyond the scope of section 127(2)(a). Upon due consideration, we are of the view that no interference is called for. There is no allegation of personal mala fides. The order has been passed by the Commissioner of Income-tax, Dibrugarh, for transfer of cases to New Delhi. The Commissioner of Income-tax, New Delhi, has expressed its concurrence for su....