SOUMITRA PAL, J. - (1.) THE petitioners, Maritime Merchants (P) Ltd. and B.S. Sponge (P) Ltd., being companies incorporated under the Companies Act, 1956, have filed this writ petition challenging the order of transfer dated 21 -10 -2008 passed under Section 127 of the Income Tax Act, 1961 transferring the case from the jurisdiction of the assessing officer in Kolkata to Ranchi on the ground that though representations were filed objecting to such transfer those have not admittedly been considered and no hearing was granted. It has been submitted that the name of the petitioners appear against serial Nos. 3 and 4 of the schedule of cases transferred. Simple Vinoyog (P) Ltd. whose name also appears against serial No. 2 in the said schedule challenged the selfsame order of transfer by filing a writ petition being Writ Petn. No. 1712 of 2008, Simple Vinoyog (P) Ltd v. CIT and Ors., wherein after hearing the learned advocates for the parties, court by the judgment and order dated 20 -11 -2008 had quashed the impugned order of transfer. Since in this writ petition challenge is to the selfsame order, appropriate orders may be passed. Submission has been made that after the writ petition was filed the Deputy Commissioner, Central Circle -II, Ranchi had issued a notice under Section 153A of the Income Tax Act, 1961 directing the petitioner to file a true and correct return of the total income for the assessment year 2007 -08 relevant to the previous year 2006 -07 and for the assessment year 2008 -09 relevant to the previous year 2007 -08.
(2.) LEARNED advocate appearing on behalf of the revenue submits that the order under challenge is just and proper. In order to appreciate the issue it is necessary to refer to the order impugned, the relevant portion of which is extracted hereunder: Order under Section 127 of the Income Tax Act, 1961 Order No. 24 of 2008 -09 Consequent to search and seizure operations under section 132 of the Income Tax Act, 1961 in the B.S. Agarwal group of cases, it had been requested by the CIT (Central), Ranchi that the cases named in Col. (2) of the schedule below be centralized for the purposes of co -ordinated 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 26 -5 -2008. 3. Each of the assessee raised objections against the transfer on the grounds that neither the directors nor accountants or auditors had any business connection or infrastructure at Ranchi to attend to proceedings of block assessment at offices of the Assistant Commissioner, Central Circle at Ranchi
(3.) THE said objection was communicated to the Commissioner (Central), Patna for comments and providing material to indicate nexus between/amongst the assessees named in the schedule and the other assessee of the group. The Commissioner (Central) vide his letter dated 26 -8 -2008, communicated the information and grounds on which centralization was being sought. The said information was communicated to the assessee vide further show -cause notices, each dated 2 -9 -2008, relevant copy of which is being made part hereof and annexed to the present order as Annexure A. In response, the assessees named at serial Nos. 1 and 2 of the schedule below filed further rejoinders, all on 9 -9 -2008. In the said rejoinders, the said assessees reiterated the ground of their practical inconvenience in attending to proceedings at Ranchi, and requested for centralization of the other cases at Kolkata. The copy of the relevant rejoinder to each assessee is enclosed as Annexure B. The assessees at serial Nos. 3 and 4 of the schedule below have not fled any rejoinder till date.;