An order of transfer passed by the Commissioner of Income Tax on 18.1.2007, purported to be under Sub section 2 of Section 127 of the Income Tax Act, 1961 is questioned in this appeal, which arises out of a judgment and order dated 21.2.2007 passed by the High Court of Allahabad, dismissing the wit petition filed by the appellant herein.
By an order dated 2.1.2007, the appellant prayed for an opportunity of hearing, inter alia, companytending That the numberice dated 10.11.2006 issued on us is number having proper jurisdiction, inexplicit in nature and do number reflect specific reasons for centralization of our case with Deputy Commissioner of Income Tax, Central Circle 19, Delhi.
A search was companyducted in the premises of M s. Radico Khaitan Ltd. on 14.2.2006 wherein, inter alia, it was found that some payments had been companylected by the U.P. Distilleries Association for payment to public servants.
Leave granted.
The basic fact of the matter is number in dispute.
By a numberice dated 10.11.2006, the appellant was directed to attend the office of the Commissioner of Income Tax, stating 2 As per result of search seizure operation u s. 132 of the Income Tax Act, 1951 in the case of the above mentioned group companyducted on 14.02.2006, the Commissioner of Income Tax, Delhi Central III , New Delhi vide his letter F. NO.CIT C II Cent/010/CC 19/2006 07/45/807 dated 18.10.2006 has proposed to centralise your case u s 127 of the Income Tax Act, 1961 with Deputy Commissioner of Income Tax, Central Circle 19, New Delhi for the purpose of companyrdinated investigation and meaningful assessment.
