TaxTMI 
TaxTMI 
2007 (5) TMI 207
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....the proposed transfer of the case under section 127 of the Act for the reasons enumerated therein and had invited objections. The petitioner company filed a written objection. An opportunity of hearing was granted by the Commissioner of Income-tax, Kolkata-IV, respondent No.1. Thereafter, in exercise of powers under section 127(1) and (2) of the Act on November 30, 2006, order was passed transferring the case of the petitioners from the Assistant Commissioner of Income-tax, Circle-XI, Kolkata to the Deputy Commissioner of Income-tax, Central Circle, XIX, New Delhi. The said order of transfer is the subject matter of challenge. 2. The grievance of the petitioners is that the notice proposing transfer was general in nature, vague and ambig....
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....e impugned order was passed. The first issue is whether the notice discloses sufficient reason for transfer and, secondly, whether the impugned order deals with the written objection filed by the petitioner. In order to address the issues, it is necessary to set out the notice dated November 14, 2006, proposing transfer which is as under : "Dated : 14-11-2006 Sub. : Transfer of jurisdiction over your case to DCIT Central Circle-19, New Delhi. Sir, Commissioner of Income-tax, Central-III, New Delhi ; has pro posed centralization of your case with DCIT, Central Circle-19, New Delhi, for conducting co-ordinated investigation in connection with the search undertaken against Radico Khaitan Ltd. and ot....
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....ta, West Bengal. 7. All the employees who are doing the work and aware of each and everything about the company based at Kolkata, West Bengal. 8. The employees of the company are not willing to go to New Delhi from Kolkata for conducting the I.T. cases, company law work. Moreover, this will consume lot of time and also monetary expenses required to be done. 9. In the absence of any infrastructure of the company at New Delhi it will create a lot of difficulties for conducting the I. T. cases and other legal matters. Moreover, only for the I. T matter the company is not willing to set up any office or infrastructure at New Delhi. 10. To prepare all the infrastructure at Delhi and to manage the employees at ....
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.... Thereafter, the impugned order dated November 30, 2006, under section 127 of the Act was passed by respondent No. 1. The relevant portion is as follows : " Office of the Commissioner of Income-tax, Kol-IV P-7, Chow ringhee Square, Kolkata-69. No. CIT-IV/Jur-7/Centralisation/06-07/4518 Dated 30-11-2006. Order under section 127 In exercise of the powers conferred under sub-sections (1) and (2) of section 127 of the Income-tax Act, 1961, and of all other powers enabling me in this behalf, I, Commissioner of Income-tax, Kol-IV, hereby transfer the case, particulars of which is mentioned in col. 3 of the table given below from the Assessing Officer mentioned in col. 4 to the Assessing Officer mention....
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....istillery, which is a unit of Radico Khaitan Ltd. During the financial year 2005-06 total transactions between the two concerns aggregated to about Rs. 18 crores. It thus appears that the assessee-company has close connection with Radico Khaitan Ltd. and in the interest of co ordinated investigation as proposed by the CIT (Central-III), New Delhi, it would be necessary to centralise the case with, the case of Radico Khaitan Ltd. and other associated companies at New Delhi. (emphasis supplied) 8. It appears from the facts a notice for transfer was served for conducting "co-ordinated investigation in connection with the search undertaken against Radico Khaitan Limited and other associated cases." The notice, however, did not disclose th....