2009 (1) TMI 275

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....oner of Income-tax, Kolkata-I, Kolkata, transferring the file from Kolkata to Ranchi on the ground that neither the petitioner was given an opportunity of hearing to present its case as sought for by letter dated October 17, 2008, nor the order reveals how written objections dated August 22, 2008, and September 2, 2008, filed pursuant to the notices dated August 19, 2008, and August 27, 2008, proposing transfer were considered. Relying on the statements in the writ petition, it has been submitted by the learned senior advocate appearing on behalf of the petitioner that personal inconvenience for attending at Ranchi was not the only ground on which the proposal of transfer was objected to since the Chief Commissioner of Income-tax, Patna, ha....

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....ed investigation with the Assessing Officer mentioned in column 6 of the schedule below. - 2. In the interest of natural justice and in pursuance of requirements of clause (a) of sub-section (2) of section 127, the assessees were provided an opportunity to be heard in the matter of the proposed transfer, by issue of notice dated 22-5-2008 in respect of the cases named at Sl. Nos. 1 and 2 of the schedule, and by notice dated 19-8-2008 in respect of the case named at Sl. No. 3 of the said schedule. 3. Each of the assessee raised objections against the transfer on the grounds that : (i) no search had been conducted on these specific companies, (ii) that none of the directors and employees were residents of Ranchi, and (iii) that....

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....t in the same. Personal inconvenience in attending proceedings cannot override the public interest of co-ordinated investigation of group search cases. 6. Consequently in exercise of the powers conferred upon me by sub-sections (1) and (2) of section 127 of the Income-tax Act, 1961, and all other powers enabling me in this behalf, I, the Commissioner of Income-tax, Kol-I, Kolkata, do hereby transfer the case named in column (2) of the schedule below, from the jurisdiction of the Assessing Officer named in col. (5) to the Assessing Officer named in col. 6 of the said schedule,   SCHEDULE OF CASES TRANSFERRED   SI.No Name of the assessee   Address PAN From To (1) (2) (3) (4) (5) ....