2007 (12) TMI 193

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....devan for respondents. JUDGMENT The judgment of the court was delivered by F. I. REBELLO, J.- The petitioner received a letter dated 8th November, 2006 from the Respondent No.1 that his assessment has to be centralised with the Respondent No.3. The petitioner was informed that under the provisions of Section 127(1) of the Income Tax Act an opportunity was being given to give their say as ....

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....s set out therein. One of the reasons set out was that search action was taken on Radico Khaintan Group. A survey was also conducted on UPDA of which the petitioner was a member. During the search it was found that UPDA acted as a Nodal Agency to make illegal payments to various public servants and politicians on behalf of the distilleries situated in U.P. and that all the distilleries adopted dif....

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..... It was set out that the order would take effect from 4th October, 2007. This petition came to be filed on 27th November, 2007. 3. At the hearing of the petition it was the contention of the petitioners that the transferring of the petitioner's case from respondent No.2 to Respondent No.3 with effect from 4th October, 2007 is unjustified. The respondents filed their reply of one R. N. Iyer. It....

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.... at Mumbai H.O. 4. The question is whether this should be a fit case for this Court to exercise its extra ordinary jurisdiction. In the instant case subsequent to the order of this Court apart from the notices full opportunity was given to the petitioners. The petitioners participated and were also heard. After hearing by detailed order the proceedings have been transferred setting out the reas....