TaxTMI 
TaxTMI 
2020 (12) TMI 1361
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....pellant Assessee, M/s. Advantage Strategic Consulting Pvt. Ltd., represented by its Director, Mr. M. Ramesh, Chennai, has filed this intra-Court appeal aggrieved by the order of the learned single Judge dated 05.12.2017 dismissing the writ petition of the Appellant Assessee. 2.The Appellant Assessee, in the said writ petition, had challenged the transfer order and consolidation of cases of the Appellant Assessee vide order dated 24.06.2016 on account of centralisation of search and seisure cases. The said order dated 24.06.2016 was passed by M/s.Anu J Singh, IRS, Principal Commissioner of Income Tax, Chennai-1, Chennai and the proceedings of the Assessee, M/s. Advantage Strategic Consulting Pvt. Ltd., were transferred from DCIT, Corporat....
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....otification cannot be faulted on the grounds raised by the petitioner. 63.A contention was advanced on behalf of the petitioner that the exercise of the power of jurisdiction was a mala fide exercise based on newspaper gossips and made to appear as an innocuous order of transfer. In this regard, reference was made to the observations contained in an interim order passed on 19.02.2016, especially in paragraph 4 therein, I find what has been recorded by the Court is the submission made on behalf of the petitioner and not a finding rendered by the Court. In any event, the observations contained in the order dated 19.12.2016, was an order recording reasons while granting an interim order, which can hardly have any impact when the case ....
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....ssessee along with a communication dated 21.01.2019 which was duly acknowledged by an e-mail of the assessee and thereafter followed by a letter dated 07.02.2019 which is also placed on record before us. The learned Additional Solicitor General of India submitted that the tenor of the letter of the Assessee unduly caused an impression on the Assessing Authority as if he was not entitled to serve the Assessment Order passed even after the dismissal of the writ petition relying on the interim order passed by the Division Bench dated 20.12.2017 in W.A.No.1763 of 2017, which was quoted in the said communication of the Assessee is quoted below for ready reference:- "Mr.G.Rajagopalan, learned Additional Solicitor General appears on behal....
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..... Ms.Gladys Daniel, the learned counsel for the Appellant Assessee, however, submitted that the Assessee was not served with the said Assessment Order and the Assessing Officer may be directed to serve the said Assessment Order on the Assessee even now. She also sought to assail the impugned Transfer Order under Section 127 of the Income Tax Act, 1961. 8. The learned Special Panel Counsel appearing for the Revenue, Mr.A.P.Srinivas, submitted that the entire set which is placed on record dated 30.11.2020 has been sent by e-mail to [email protected] and has now been forwarded to M/s.Gladys Daniel also on her e-mail provided before us, i.e., [email protected]. 9. Having heard the learned counsel for the parties, we are of the opin....
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.... by the audacious response of the Assessee to the Departmental Authorities even after the service of the said Assessment Order vide its letter dated 07.02.2019 to the effect that merely because the Writ Appeal is pending and the Division Bench of this Court has observed in the interim order that any action will abide by the final orders passed by the Division Bench, the Assessee chose to ask the Assessing Authority to withdraw the same and maintain a silence on the said Assessment Order and even the service of the said Assessment Order on the Assessee does not seem to have been brought to the knowledge of the learned counsel who appeared on behalf of the Assessee before us, as, on the last occasion on 27.11.2020, when the matter was heard b....