- (1.) AFFIDAVIT of service filed in Court today be kept with the records.
(2.) IN the writ petition the petitioner, a private limited company within the meaning of the Companies Act, 1956, has challenged the order dated 21st October, 2008 passed under Section 127 of the Income-Tax Act, 1961 by the Commissioner of Income-Tax, Kolkata-1, Kolkata, transferring the file from Kolkata to Ranch! on the ground that neither the petitioner was given an opportunity of hearing to present its case as sought for by letter dated 17th October, 2008 nor the order reveals how written objections dated 22nd August, 2008 and 2nd September, 2008 filed pursuant to the notices dated 19th August, 2008 and 27th August, 2008 proposing transfer were considered. Relying on the statements in the writ petition, it has been submitted by the learned Senior Advocate appearing on behalf of the petitioner that personal inconvenience for attending at Ranchi was the not only ground on which the proposal of transfer was objected to since the CCIT, Patna has written a letter to CCIT, Kolkata giving no objection for transfer of assessment records to Kolkata which was highlighted in Paragraph-5 of the letter dated 2nd September, 2008. In this regard reliance has been placed on the statements made in Paragraph-8 of the writ petition. Moreover, though the petitioner by letter dated 17th october, 2008 sought for an opportunity of hearing same has been denied. Since search took place at Kolkata, Dhanbad and Jhalda and no cause of action took place at Ranchi as evident from pages 85 and 86' of the writ petition, transfer of file from Kolkata to Ranchi is unjust.
(3.) LEARNED Advocate appearing on behalf of the revenue supporting the order impugned has contended that it is evident from the written objections that the place of business was at Jharkhand and therefore, the respondent No. 1 was justified in passing the order directing transfer of the case from Kolkata to Ranchi.;