This Petition Seeks Quashing Of Order Dated 20.12.2012 Under Section 127 v. Commissioner Of Income Tax, Dibrugarh And Ors

WP(C) 305/2013BEFORE HON’BLE THE CHIEF JUSTICE MR. A.K. GOEL HON’BLE MR. JUSTICE A.K. GOSWAMI (A.K.Goel, C.J.) This petition seeks quashing of order dated 20.12.2012 under Section 127 of the Income Tax Act transferring the assessment cases of the petitioner to Delhi for effective coordinated investigation and administrative convenience for the reasons mentioned therein. The impugned order is common for the present petitioner and W.P.(C) No.302 of 2013 (Continental Milkose (India) Ltd. Vs. Commissioner of Income Tax, Dibrugarh and ors.) On due consideration, W.P.(C) No.302 of 2013 has been dismissed by a separate order passed today. Learned counsel for the petitioner, however, submits that the petitionerhas nothing to do with W.P.(C) No.302 of 2013. We are unable to accept this submission. Even in the cause title the petition is represented by Deepak Agarwal, who is admittedly one of the Directors of Continental Milkose (India) Limited. He has also filed individual writ petition being W.P.(C) No.304 of 2013 (Deepak Agarwal Vs. Commissioner of Income Tax and ors.), which has also been dismissed by separate order. For the reasons already mentioned in W.P.(C) No.302 of 2013, the petition is dismissed. It is made clear that this order will not debar the petitioner from seeking re-transfer of its cases at appropriate stage, by making out a case for suchorder.