2016 (9) TMI 505

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....me Tax Act, 1961 (Act) by which the petitioner's proceedings pending with the Income Tax Officer (case) has been transferred from Mumbai to Chennai. 3. Brief Facts : (a) The petitioner is engaged in buying and selling online lottery tickets of State Governments. The petitioner purchases lottery tickets in bulk either directly from the State Government and / or persons authorized to sell lottery tickets by the State Government. On purchase, the petitioner in turn sells the lottery tickets to retailers, who sell the same to individual buyers of the lottery tickets. (b) In the course of its business, the petitioner purchases lottery tickets in bulk from one Summit Online Trade Solutions Pvt. Ltd. (for short 'Summit') of the Stat....

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....cause notice dated 3rd March, 2015, the Principal Commissioner of Income Tax sent a further Notice dated 14th September, 2015 seeking to centralize the petitioner's case with Sugal and Damani Group. The basis of the proposed transfer was that the petitioner is an authorized distributor of Summit and that they were searched consequent to the search carried out on the Sugal and Damani Group. Thereafter, a personal hearing was granted on 22nd September, 2015 to the petitioner wherein the petitioner filed its submissions and reiterated that they are in no way connected with Summit and / or the Sugal and Damani Group. (f) On 20th September, 2015 the Principal Commissioner of Income Tax passed the impugned order transferring the petitioner&#....