2017 (12) TMI 57

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....URT - HC (Judgement / Order / Decisions)<br>Dated:- 13-11-2017<br>W. P. Nos. 36428- 36433/2017 (T-IT) - -<br>Income Tax<br>Vineet Kothari, J Sri.Annamalai S., Advocate along with Sri.M.Lava, Advocate for Sri.Shankar A., Advocate for petitioners Sri.K.V.Aravind, Adv. for respondents ORDER The petition has been filed by the different assessees of the same group - M/S.Dhammanagi Develope....

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....Therefore, after considering the assessee group submissions and also the need for effective and co-ordinated investigation and completion of assessments, it is necessary that the above cases be centralized with DCIT, Central Circle, Belagavi. Hence, all the above cases are being transferred to DCIT, Central Circle, Belagavi setting aside the objections of the assessee. The order shall com....

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....rred and consolidated for assessment at Bengaluru, then it will be more convenient and practically possible to attend and co-operate in the writ proceedings 5. Having heard the learned counsels this Court is of the opinion that the respondent-Principal Commissioner has not assigned any cogent and over- riding reasons to transfer the cases of assessees from Bengaluru to Belagavi and consolidated....

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....respondent-Department comprises of Public Servants and they have their Offices and Officers at Bengaluru, who can undertake the assessments work for all the 15 assessments of this group at any of these two places. Therefore, the comparative convenience of assessees should be given the preference. 6. Accordingly, this Court is of the opinion that the impugned order does not assign any proper rea....