2022 (10) TMI 986

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....ed 8.2.2021. Also challenged are impugned order dated 23.2.2021 and letter dated 9.4.2021 issued by respondent No.1 under section 127(2) of the Income Tax Act, 1961 transferring the assessment in the case of the petitioner from Rajkot to DCIT/ACIT, Central Circle, Varanasi. 3. In the notice dated 8.2.2021 issued under section 127 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'), the following reasons are given for proposing transfer of the case from the present jurisdiction at Rajkot to DCIT/ACIT, Central Circle, Varanasi, "(i) Warrant u/s. 132(1) of the Income Tax Act, 1961, was issued in your case by Pr. Director of Income Tax (Inv.). Lucknow and the same was executed on 13.10.2020 at LBS Airport, Varanasi. Furthermor....

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.... pointed out that in the objections dated 5.3.2021 aforementioned also the petitioner had raised the aspect that he did not receive the notice at the registered Email address and that he came to know when he logged in the E-filling website for other purpose to come to know about such show cause notice issued to him. Whereafter, he submitted objections. 5. The aspect of registered E-mail address of the petitioner could not be disputed. 5.1 This stand is fortified from the communication dated 9.4.2021 issued by the department to the petitioner in respect of the subject of the centralisation of the case under section 127 of the Act. It was stated thus, "In this connection, it is to inform that Pr.CIT(Central), Lucknow vide letter dated 28.....