2014 (1) TMI 32

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....vastav & Co. For the Respondent : Mr Abhay Ahuja JUDGEMENT:- Before us in this Writ Petition under Article 226 of the Constitution of India, the petitioner basically challenges the order dated 14 March 2013 passed by the Commissioner of Income Tax21, Mumbai under Section 124(2) of the Income Tax Act, 1961 (the Act), rejecting the petitioner's application seeking a transfer of petitioner's....

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....o an Officer having jurisdiction over Chembur area of Mumbai city. All these requests for transfer were subsequent to a survey action under Section 133A of the Act carried on in January 2012 on the petitioner. 4. By a letter dated 23 January 2013, the Assessing Officer (Respondent No.1) informed the petitioner that the request for transfer cannot be accepted in view of ongoing survey proceeding....

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....hat the large number of incriminating documents were found during the survey proceedings and the proceedings for Assessment Year 2010-11 would get time barred on 31 March 2013. Therefore, it would be impossible for a new Officer to familiarize with all the documents and pass an appropriate order in such a short time. The impugned order also records the fact that though the change of address was in....