2021 (3) TMI 1410

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....1 and 12194 of 2020 and WMP Nos.15032, 14929, 14931, 15034, 15037 and 14934 of 2020 - -<br>Income Tax<br>THE HONOURABLE DR. JUSTICE ANITA SUMANTH For the Petitioners : Mr.Karthik Seshadri for Ms.Yashwini Vijayakumar For the Respondent : Mrs.Hema Muralikrishnan Senior Standing Counsel - R1 & R2 Mr.A.P.Srinivas Senior Standing Counsel - R3 COMMON ORDER The petitioners are related and for....

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....Tax/Assistant Commissioner of Income Tax, Central Circle 18, New Delhi, and extends an opportunity of hearing to the petitioner to putfoth their objections, in the absence of which, the transfer would stand confirmed. The petitioners filed their objections dated 13.09.2019, also seeking reasons for such transfer and upon consideration of the same, the impugned orders have come to be passed. No rea....

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.... (i) Normally, the search cases shall be centralized in central charges. However, Director General of Income-tax (Inv.)/Chief Commissioner of Incometax (Central) may take a decision not to centralize a search case in central charges because of heavy work load in central charges and/or low investigation potential/tax impact. (ii) Search cases in the region where there is no central charge ....

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....sues arising from these matters may be intertwined or inter-connected. I find no reason to interfere in this policy. 6. As far as post search assessments are concerned, I am given to understand that the assessments will continue to be framed by the Officer to whom charge is entrusted upon centralization. It stands to reason that the central charge is decentralised as soon as possible in order t....