TaxTMI 
TaxTMI 
2006 (7) TMI 169
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....exure 7 to this writ petition. By the impugned order, a case of the petitioner pending before the Assistant Commissioner of Income-tax, Range-1, Moradabad, has been transferred to the Deputy Commissioner of Income-tax, Central Circle-4, New Delhi. For ready reference, the contents of section 127 of the Act, are reproduced below: "127. Power to transfer cases.- (1) The Director General or Chief Commissioner or Commissioner may, after giving the assessee a reasonable opportunity of being heard in the matter, wherever it is possible to do so, and after recording his reasons for doing so, transfer any case from one or more Assessing Officers subordinate to him (whether with or without concurrent jurisdiction) to any other Assessing Officer or....
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....icers are situated in the same city, locality or place. (4) The transfer of a case under sub-section (1) or sub-section (2) may be made at any stage of the proceedings, and shall not render necessary the reissue of any notice already issued by the Assessing Officer or Assessing Officers from whom the case is transferred. Explanation.- In section 120 and this section, the word 'case' in relation to any person whose name is specified in any order or direction issued thereunder, means all proceedings under this Act in respect of any year which may be pending on the date of such order or direction or which may have been completed on or before such date, and includes also all proceedings under this Act which may be commenced after the date of ....
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.... from the office of the Chief Commissioner of Income-tax (Central), New Delhi, a letter dated June 14, 2006 (annexure 6) was sent to the petitioner informing the petitioner that the transfer of the 23 cases, consequent to the search and seizure operation conducted on the petitioner's group of companies, was proposed for the purpose of co-ordinated enquiries and meaningful investigations. It does not appear that the petitioner thereafter made any further representation or reply or objection in the light of the reasons so disclosed. It also does not appear that the petitioner sought any better particulars of the reasons. Indeed no grievance has been raised in this writ petition that better particulars could not be sought or further reply cou....
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....ind from the solitary reply given by the petitioner in the present case, that the petitioner was only resisting consolidation of all its cases under one single authority. The petitioner did not raise any objection with regard to the fixing of the location. In fact, the petitioner could not have any objection for Delhi as a location as it had its head office situated at Delhi, as already observed in this order. Thus, we find that the petitioner had only been raising hypertechnical objections in order to delay and frustrate the consolidation of cases. In the circumstances, in our opinion no further or more detailed reasons other than what have been given were called for in the impugned order. Learned counsel for the petitioner has taken a s....