2015 (7) TMI 18

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....the request of the Counsel, the petition itself is being disposed of at the stage of admission. 2. This petition under Article 226 of the Constitution of India challenges the order dated 18 February 2015 passed by the Principal Commissioner of Income Tax under Section 127(2) of the Income Tax Act, 1961 (the 'Act'). By the impugned order, the petitioner's case i.e. income tax proceedin....

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....of Principal Commissioner of Income Tax by letter dated 6 February 2015 pointed out that the basis of centralization of petitioner's case to Aurangabad was the search carried out by the Director of Income Tax, Nagpur and the papers obtained during the course of the search carried out at Jhaveri Groups of Companies. It was on the aforesaid ground that the revenue sought centralization of all th....

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....the hearing, the petitioner reiterated the submissions in its reply. Consequent thereto, the Principal Commissioner by impugned order dated 18 February 2015 allowed the transfer under Section 127(2) of the Act for the following reasons: "I have gone through the letter of DIT (Investigation), Nagpur along with its Annexure and I have also carefully considered the submissions of the assessee pertai....

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....een passed relying upon the same. Thus we find that the impugned order has been passed in breach of principles of natural justice in as much as evidence in the form of DIT (Investigation) letter which has been relied upon the impugned order was never furnished to the petitioners. Therefore the petitioner was unable to make appropriate submission with regard to the same. Further, the impugned order....