2006 (5) TMI 69

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...., 2006, whereby the hon'ble first court has dismissed the writ application filed by the writ petitioner challenging the order of the Commissioner of Income-tax dated December 27, 2005, made under section 127 of the Income-tax Act, 1961 (hereinafter rejected to as "the said Act"). The ground on which the order is challenged is that no reason was disclosed by the authorities in the show-cause not....

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....nt portion of the order and came to the conclusion that the transfer proposal was made for the purpose of co-ordinated investigation which has been specifically mentioned in the show-cause notice and further accepted the contention of the respondent authorities for the show-cause notice contained are easy. Learned counsel appearing on behalf of the respondent contended that the reason was duly ....

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....from the said order and the notice that the reason of transfer proposal was made for the purpose of co-ordinated investigation and further for centralisation of the case it is proposed to centralise the cases of about 200 individuals, firms and companies created by the assessee group for giving accommodating entries to a large number of beneficiaries of Jaipur have been seized from the office of M....