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

WP(C) 308/2013BEFOREHON’BLE THE CHIEF JUSTICE MR. A.K. GOELHON’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 a common for the petitioner and W.P.(C) No.302 of 2013 (Continental Milkose (India) Ltd. Vs. Commissioner ofIncome 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 and, therefore, the said order isnot justified. We are unable to accept this submission. It is seen that the petitioner is the wife of Shri Deepak Agarwal, who is admittedly one of the Directors of Continental Milkose (India) Limited and whose individual writ petition being W.P.(C) No.304 of 2013 (Deepak Agarwal -Vs.- Commissioner of Income Tax and ors), has been dismissed by separate order passed today. 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 her cases at appropriate stage, by making out a case for suchorder.