2025 (5) TMI 1802

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....g, 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 under Section 127 (2) of the Income Tax Act, 1961 [the Act] w....

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....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 132 of the Act in the case of Shri Pavel Garg and others and th....

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...., 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: - S.No. Designation Station Range Pr CCIT/ CCIT/ DGIT (Inv) Pr ....

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....r 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 orders set out that the centralization is being done for the purpose of coordinated investigation and assessment proceedings. The same....