2025 (3) TMI 875

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....5 - -<br>Income Tax<br>HONOURABLE MR. JUSTICE VIVEK KUMAR SINGH For the Petitioner: Mr. Ramsundar Vijayraj. For the Respondents: Mr. N. Dilip Kumar. ORDER PER This writ petition has been filed challenging the impugned order dated 05.02.2025, transferring the case of the petitioner from the Income Tax Officer, Theni to the Deputy Commissioner of the Income Tax, Central Circle, Kochi, fo....

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....to Kochi. 3. Per contra, the learned counsel appearing for the respondents submitted that a search was conducted on the petitioner&#39;s property located in the State of Kerala, during which Rs. 50 lakhs were seized from the petitioner and subsequently handed over to the Income Tax authorities. The learned counsel further drew the Court's attention to the CBDT Guidelines under F.No. 286/88/2008....