- (1.) In both these petitions, common questions of law are involved, therefore, they have been heard together and are being disposed of by this common judgment.
(2.) The Petitioner in Writ Petition No. 877 of 2010 is an individual and is carrying on business at Kanpur and he is also resident of Kanpur. It is case of the Petitioner that he is being assessed to income tax and sales tax at Kanpur and has no business connection with anybody at Allahabad. The Petitioner's case is that he has also no relatives dwelling at Allahabad. The Petitioner in Writ Petition No. 876 of 2010 is the wife of the Petitioner in Writ Petition No. 877 of 2010. According to this Petitioner, she is a house wife and derives income only from the rent and share and does not carry on any business. She is assessed at Kanpur and has no business connection with anybody at Allahabad and nor any relatives dwell at Allahabad.
(3.) Respondent No. 2 issued separate notices to the Petitioners on 21.1.2010 requiring them to file objections, if any, against the transfer of assessment from Kanpur to Allahabad in pursuance of a search and seizure operation conducted by the Income Tax Department under Section 132 of the Income Tax Act, 1961 (hereinafter referred to as the "Act') on 27.8.2009 at the business premises of M/s. Bhola Food Product Pvt. Ltd., belonging to Kesarwani Group. According to the Petitioners, the said notices did not contain any reason or any material on the basis of which such notices have been issued in order to enable them to file objections. The notice dated 21.1.2010 issued to the Petitioner in Writ Petition No. 877 of 2010 reads as under: GOVERNMENT OF INDIA OFFICE OF THE COMMISSIONER OF INCOME TAX-1 Aayakar Bhawan, 16/69 Civil Lines, Kanpur - 208 001 Telephone: 2304066, 2304495, Fax: 2306979 F. No. CIT-1/KNF/12-02/Centralisation/2009-10 Dated: 21.1.2010 To, Shri Sanjay Gupta, (PAN: AEHPG 0965 R) S/o Late Daulat Ram Gupta, 16/16, Gokul Apartment, Flat No. 404, Civil Lines, Kanpur. Sub: Transfer of cases under Section 127 of I.T. Act, 1961 from ITO-1 (4), Kanpur to ACIT, Central Circle, Allahabad) (Date of Search 27.8.2009) - - - Reg- Please refer to the above. A search and seizure operation under Section 132 of I.T. Act, 1961 was carried on Kesarwani Group of cases, Allahabad on 27.8.2009. For the purpose of coordinated post search investigation and meaningful assessment, it is proposed to centralize your case with ACIT, Central Circle, Allahabad. In case you have any objection to the proposed transfer, you may furnish the reasons for the same either in person or through your authorized representative on 28.1.2010 at 11:30 A.M. in case you do not attend, it will be presumed that you have no objection to the proposed transfer of case under Section 127 of I.T. Act, 1961. Sd/(Anand Deep)Commissioner of Income Tax-1Kanpur Similar notice was also issued to the Petitioner in Writ Petition No. 876 of 2010. In pursuance of the aforesaid notices, both the Petitioners filed objections on 28.1.2010 stating that they have no business activity or place of residence at Allahabad and they were regularly assessed by the Income Tax Department at Kanpur. They have further pointed out that they have no family relations or business relations with Kesarwani Group and, therefore, requested that the cases pertaining to their assessment be not transferred from Kanpur to Allahabad. We may reproduce the reply filed by the Petitioner in Writ Petition No. 877 of 2010, which reads as under: To Hon'ble Commissioner of Income Tax-1, Kanpur. Ref: Sanjay Kumar Gupta, PAN AI-HPG0965 R Sub: Transfer of Case Under Section 127 of I.T. Act 1961 from HO-1 (4), Kanpur to ACIT Central Circle, Allahabad - Objection - reg. Sir, With respect to your letter F. No. CTI-1/KNP/12-02 (Centralisation 2009-10/3058.I beg to submit that Assessee is residinsg in Kanpur since so many years and is a regular Assessee of Income Tax at Kanpur. Assessee has no any either business activities or place of residence at Allahabad. I have no family relation or relation with Kesarvani Group mentioned by yourself. It would be against the natural justice if my cases are being transferred to Allahabad. Similar reply was also filed by the Petitioner in Writ Petition No. 876 of 2010.;