Wp/1793/2022 Of Raksha Bullion v. Pr Commissioner Of Income Tax (Central) Mumbai-1

IN THE HIGH COURT OF JUDICATURE AT BOMBAYDigitallysigned byPURTI ORDINARY ORIGINAL CIVIL JURISDICTIONPURTIPRASADPRASADPARABPARABDate:2024.02.0214:58:04+0530WRIT PETITION NO. 1793 OF 2022 WRIT PETITION NO. 1793 OF 2022 Raksha Bullion ….Petitioner V/s.Pr. Commissioner of Income Tax (Central), Mumbai - 1 …Respondent ---- Mr. P.J. Pardiwalla Senior Counsel a/w Ms. Rutuja Pawar and Ms. Florencia D’souza for Petitioner.Mr. Suresh Kumar for Respondents. ---- CORAM : K.R. SHRIRAM & DR. NEELA GOKHALE, JJ. DATED : 30[th] JANUARY 2024 P.C. : 1.Considering the facts and circumstances of the case, the courtdecided to take up the matter for final disposal at the admission stage itselfwith the consent of the counsel. Mr. Suresh Kumar informed the court thathe could take instructions during the lunch break from the Assessing Officerof Mohanlal Jewellers Pvt. Ltd., Chennai who informed him that theassessment for the relevant assessment years has been completed on 31[st]March 2022. 2.Mr. Pardiwalla submitted that if the assessments have beencompleted on 31[st] March 2022 there is no requirement now to transferpetitioner’s case to Chennai Commissionerate. Mr. Pardiwalla also submittedthat after the impugned order was passed petitioner did not even receive any communication from the Assessing Officer of Mohanlal Jewellers Pvt.Ltd. asking for any information or documents relating to the search that wascarried out in the premises of Mohanlal Jewellers Pvt. Ltd. 3.The impugned order itself proceeds on the basis that a transferis required for administrative convenience and co-ordinated investigation inthe case of Mohanlal Jewellers Pvt. Ltd. Since the assessment order itselfhas been passed for the relevant Assessment Year in the case of MohanlalJewellers Pvt. Ltd. on 31[st] March 2022, we see no reason why petitioner’scase should be transferred to Chennai Commissionerate. 4.In the circumstances, we hereby quash the impugned orderdated 21[st] February 2022. 5.At the same time, all the rights and contentions of theRevenue is kept open including to take steps in accordance with law underthe provisions of Section 153C of the Income Tax Act, 1961 or any otherapplicable provisions. This liberty should not be construed as an approvalby us to take such action against petitioner. Should such an action be takenpetitioner may defend the same in accordance with law. 6.Petition disposed. (DR. NEELA GOKHALE, J.) (K.R. SHRIRAM, J.)