2025 (5) TMI 1802

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....RIA For the Petitioners Through: Mr Shiv Charan Garg, Ms Jahanavi Garg and Mr Imran Khan, Advocates. For the Respondent Through: Mr Vipul Aggarwal, SSC, Mr Akshat Singh, Ms Sakshi Shairwal, JSCs and Mr Gaoraang Ranjan, Advocates. VIBHU BAKHRU, J. (ORAL) 1. The petitioners have filed the present petition, inter alia, impugning identical orders dated 07.11.2022 [impugned orders] passed u....

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....tioners as their respective establishments are in New Delhi. He also submits that the petitioners neither have any establishment nor any connection with Faridabad, therefore, in any event, their assessment cannot be centralised with the said authority. Additionally, he contends that the impugned orders are passed pursuant to the search and seizure operation dated 29.06.2022 conducted under Section....

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....na. Thus, concededly, the petitioners also have a factory in Sonipat, Haryana. 6. Mr Aggarwal, the learned counsel appearing for the Revenue has handed over the copy of the Office Order dated 31.10.2014, which sets out the jurisdiction of the various officials. The relevant extract of the tabular statement setting out the jurisdiction of officers covering the State of Haryana is extracted below....

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....income tax authority as specified in the aforementioned office order. The search was conducted in case of Shri Pavel Garg and other related persons in the State of Haryana, and the petitioners' case has been centralized in connection with the said search. 8. Insofar as the reason for centralizing the assessments is concerned, the same is clearly spelt out by the impugned orders. The impugned or....