2023 (10) TMI 658

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.... behalf of the petitioner seeking interim relief] W.P.(C) 12917/2023 and CM APPL. 50871/2023 [Application filed on behalf of the petitioner seeking interim relief] 2. Issue notice. 3. Mr Aseem Chawla, learned senior standing counsel, who appears on behalf of the respondent/revenue, accepts notice. 4. Given the directions we propose to pass, Mr Chawla says that he does not wish to file counter-affidavit(s) in the above-mentioned matters, and will argue the matters based on the record presently available with the court. 4.1 Therefore, with the consent of the learned counsels for the parties, the writ petitions are taken up for hearing and final disposal at this stage itself. 5. These writ petitions seek to challenge two separate orders ....

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....titioners filed their replies dated 22.05.2023, in which, the petitioners cited the following reasons as to why transfer to DCIT, Mumbai was uncalled for: (i) First, they were residents of Delhi. (ii) Second, they were directors in two companies going by the name KK Software Pvt. Ltd. and MJ Software Solutions Pvt. Ltd. [hereafter, collectively referred to as "companies"]. These companies were located in Delhi. The companies traded in computer software and I.T.-related products including CCTV, televisions, and mobile phones. The companies were also authorized partners/distributors of various products such as anti-virus software like EScan, ESat, Quick heal, Nortan, K7, Kasper Sky, Macfee, Adobe, etcetera. 10. In sum, the petitioner sou....

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....Range-4 in the charge of  PCIT(C)-2, Mumbai (DLC-CC-10-81) 2. This is in concurrence with letters bearing email dated 29.08.2023 received from Office of the Pr. CIT(Central)-2, Mumbai. The order shall come into force with immediate effect." 12. As indicated above, the orders do not bear the DIN as well. Although Mr Aseem Chawla did try to persuade us to sustain the impugned orders, having regard to the fact that coordinated investigation was necessary as Suumaya Group was in Mumbai, we are not inclined to accept the plea as the impugned orders do not even advert to the reasons stated in the letter i.e., search on Suumaya group, administrative convenience, and coordinated investigation. 13. As indicated above, there were several re....

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....hough these are not communicated to the assessee, fully meets the requirement of section 127(1). We are unable to accept this submission. The reason for recording of reasons in the order and making these reasons known to the assessee is to enable an opportunity to the assessee to approach the High Court under its writ jurisdiction under article 226 of the Constitution or even this court under article 136 of the Constitution in an appropriate case for challenging the order, inter alia, either on the ground that it is mala fide or arbitrary or that it is based on irrelevant and extraneous considerations. Whether such a writ or special leave application ultimately fails is not relevant for a decision of the question. We are clearly of opin....