2014 (1) TMI 503

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....T Dilip Gupta, J. The petitioner has questioned the legality of an order passed by the Commissioner of Income Tax, Allahabad on 17 December 2012 under Section 127(2) of the Income Tax Act, 1961 (hereinafter referred to as the 'Act'). A copy of the order was received by the petitioner from the Income Tax Office, Mirzapur on 3 January 2014, as stated in paragraph-1 of the writ petition. The....

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.... Revenue states that reasons have been recorded in the letters dated 29 October 2012 and 5 October 2012 of the CIT (Central) Kanpur and DIR (Investigation) Kanpur. Learned counsel has relied upon a judgment of a learned Single Judge of the Kerala High Court in Redwood Hotel (P) Ltd. Vs. Chief Commissioner of Income-tax [2003] 259 ITR 191 (Kerala) and submits that the cases needed to be centralized....