- (1.) Instant intra-court appeal has been preferred against order of the ld. Single Judge dt.04/03/2015.
(2.) Brief facts, which can be noticed on perusal of the impugned order, are that the appellant-assessee is a private limited company and was initially incorporated as M/s. Hari Kewal Solvex Private Limited by the Registrar of Companies, Rajasthan, Jaipur at No.17-018216 in 2003-04 and later on its name was changed to M/s. Lalit Hans Protien Pvt. Ltd. It is claimed that the assessee is being assessed at Alwar by the officers of the Income Tax Department since inception. The assessee is in the business of Vanaspati Oil and is also manufacturing/producing oil in a plant at Alwar.
(3.) A search and seizure operation was carried by the respondent-department at Kolkata in the Purti Group of Companies on 18/09/2012 where it is claimed that the authorized officers found incriminating material. It is the contention of the Revenue that since the assessee as well as its directors have a close and live link with Purti Group of companies, therefore, a survey under Section 133 A was carried at the business/factory premises of the assessee at Alwar simultaneously on 18/09/2012. It is also claimed that during the course of survey, incriminating documents/material was found and during the course of survey, the directors of the assessee surrendered income and gave cheques to the tune of Rs.15 lac towards tax. The officers, assessing Purti Group of Companies, Kolkata, came to the conclusion that the appellants and its directors are closely associated and linked with the business of Purti Group of Companies, Kolkata and on the basis of some incriminating material found during the course of search and seizure operation in the case of Purti Group of Companies relating to assessee and with a view to have coordinated investigation, the officers of the Revenue at Kolkata felt that all cases under the umbrella of Purti Group of Companies including the assessee is required to be centralized and assessed by a common officer at Kolkata where entire Purti Group is assessed so also even Directors of the appellant firm who were already being assessed at Kolkota.;