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2009 (3) TMI 128
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....p Kumar Agarwal). 3. In these petitions the petitioners have challenged the order dated February 11, 2009, passed by the Commissioner of Income-tax, Kolkata-XV, Kolkata, respondent No.1 directing transfer of the cases of Dilip Kumar Agarwal and Krishna Kumar Agarwal, the petitioners from Income-tax Officer, Ward No. 44(1), Kolkata and the Income-tax Officer, Ward No. 43(3), Kolkata, respectively, to the ACIT/DCIT, Central Circle-III, Patna, in exercise of the powers conferred under sub-section (2)(a) of section 127 of the Income-tax Act, 1961 (in short "the Act"). 4. It is submitted by Mr. Khaitan, learned senior advocate appearing behalf of the petitioners that though pursuant to the notices dated January 15, 2009, proposing transfer....
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....ndent No. 2, the relevant portion of which is as under: "....In connection with search and seizure operation against Ratan Lal Agarwal group of cases, the jurisdiction of income-tax in your case is proposed to be centralized with DCIT/ACIT Central Circle-3, Patna. In this connection, you are requested to appear before the Commissioner of Income-tax, Kolkata-XV, on January 27, 2009, at 12.15 p.m. either by person or by representative duly authorized. Your reply should reach this office within January 27, 2009, otherwise it is assumed that you have no objection for this centralization." 7. Pursuant to the said notice on January 27, 2009, Dilip Kumar Agarwal, the petitioner had furnished a reply, the relevant portion of which is as un....
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....rson to look after my business. (7) That I am the only person to look after my family as my wife is home-maker and both kids are minor and students. (8) That I have no business link with my father Sri Ratan Lal Agarwal and my other brothers. (9) That I am completely separate from my father and brothers in business, in place, in living too. (10) That search and survey report will speak that I had no relation either business or otherwise with Ratanlal Agarwal group at cases. (11) That I am a most petty and small dealer living my life with small means and the papers seized or impounded at my business place also speaks the facts of my smallness. (12) That I am regularly assessed to Income-tax at Kolkata in the Range 44/Kolkata....
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....ll-health. Shri Krishna Kumar Agarwal also filed his objection. He stated that he has no connection with his father and the proposed transfer would inconvenience him. It is observed that his residence and also his business is in Dalkhola, Uttar Dinajpur, West Bengal which appears to be more nearer to Patna, than to Kolkata. I have carefully considered the objection of Sri Dilip Kumar Agarwal and Sri Krishna Kumar Agarwal. The objection is mainly on the ground that they are not connected with their father and the proposed transfer would inconvenience them. Both are sons of Sri Ratan Lal Agarwal and they belong to the Ratan Lal Agarwal group as simultaneous searches was carried out in their premises also. The request for centralization was....
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....mar Agarwal are devoid of any merit as discussed above. The objection are rejected and the following order is, therefore passed. In exercise of the power conferred by sub-section (2)(a) of section 127 of the Income-tax Act, 1961, and all other power enabling me in this behalf, I, the Commissioner of Income-tax, Kolkata-XV, Kolkata, hereby transfer the following case the particulars of which are mentioned in columns (2) and (3) below from the Assessing Officer mentioned in column (4) and to the Assessing Officer as shown in column (5) thereof for centralization of Sri Ratan Lal Agarwal group of cases for co-ordinated investigation and assessment. This order shall take immediate effect. Commissioner of Income-tax, Kolkata-XV, Kolk....