Giridhari Lal Goenka v. Principal Commissioner Of Income Tax, Central, Kolkata-2, & Ors

27.06.2023.PBSl. No.9. WPA 12748 of 2023 Giridhari Lal Goenka VsPrincipal Commissioner of IncomeTax, Central, Kolkata-2, & Ors. Mr. Avra Mazumder,Ms. Alisha Das,Mr. Suman Bhowmik,Mr. Samrat Das. … For the Petitioner. Mr. Tilak Mitra. ……..for the respondent. Heard learned advocates appearing for theparties. The issue raised by the petitioner in this writpetition arises from an order of transfer of thepetitioner’s file by order dated 29[th] November, 2022,under Section 127 of the Income Tax Act, 1961,transferring the income tax file of the petitioner fromKolkata to Lucknow. This is the second round oflitigation. On earlier occasion, petitioner had filed awrit petition being WPA 2852 of 2023 which wasdisposed of by order dated 13[th] March, 2023 bydirecting the authority concerned to furnish therelevant documents to the petitioner indicating thebasis of taking such decision of transfer of petitioner’sfile and also to provide personal opportunity of hearing to the petitioner. In compliance of the aforesaid earlierorder of this Court, the Assessing Officer has passedthe impugned order dated 3[rd] May, 2023 beingAnnexure P-14 to the writ petition. I have heard Mr. Mazumder, learned advocateappearing for the petitioner and perused the aforesaidimpugned order containing the reasons in detailpassed after considering the objection of the petitionerand giving opportunity of hearing to the petitioner andby providing relevant materials to the petitioner incompliance of the earlier order of this Court. Petitionerchallenges the aforesaid impugned order dated 3[rd]May, 2023 by contending that the materials suppliedto him is not sufficient and enough and only his ownstatement on oath has been supplied. I find that theaforesaid impugned order has been passed incompliance of the earlier order of this Court byfurnishing the material which was relevant, accordingto the department and by providing opportunity ofpersonal hearing and passing detailed and reasonedorder. This is not a case that the impugned order hasbeen passed in violation of principle of natural justiceor the same is non-speaking or the same is withoutjurisdiction. The writ court in exercise of itsconstitutional writ jurisdiction cannot act as anassessing authority or investigating authority or re- appreciate any piece of evidence and substitute thefindings of the authority with its own finding. It is nota case that the impugned order of transfer of thepetitioner’s file has been passed without having anymaterial detail or any connection. It is based oninvestigation proceeding and the order of transfer is forcoordinated investigation proceeding. Particularly, Ihave taken the conclusion of the aforesaid impugnedorder which is recorded hereinbelow:- “In view of the foregoing discussion, it isobserved that Girdhari Lal Goenka Group of cases areinvolved in floating various companies for providingaccommodation entries out of which one M/s. KarniShelter Pvt. Ltd. is now acquired by Shri Rahul Bhasin(Vivek Goenka was one of the directors in past), one ofthe sub group covered during the search, whose caseswere also centralized at Lucknow. It also reveals fromthe foregoing discussion that on the basis ofincriminating documents, wherein, there appearssome fund transfer to various persons/entities, ShriGoenka has voluntarily disclosed Rs.5.00 Cr. Onaccount of unaccounted commission income, mayinvolve entities with jurisdiction at Lucknow. It is alsoseen that Shri Goenka himself has admitted that thereare business or otherwise nexus of the Goenka Groupof cases with persons/entities based at Lucknow. Hence, these constitute sufficient reason for transfer ofPAN jurisdiction in the case of the assessee, ShriGirdhari Lal Goenka from Central Circle, Kolkata toCentral Circle, Lucknow and the statement under oathin respect of Shri Girdhari Lal Goenka recorded u/s132(4) of the I.T. Act totally justifies the basis oftransfer of PAN jurisdiction in the case of petitioner/assessee from Eentral Circle, Kolkata to Central Circle,Lucknow for coordinated investigation and meaningfulassessment.” Considering the facts and circumstances of thecase as appears from record and in view of thediscussions made above, this writ petition being WPA12748 of 2023 is dismissed. ( Md. Nizamuddin, J.)