Dismissing the petition the Court held that incriminating documents were seized which were directly linked to assessee’s involvement in lottery business, since said incriminating materials were found by Kolkata Office and said materials were closely linked with assessment of assessee, transfer of case of assessee from Coimbatore to Kolkata is justified.
Arise Industries & Agency (P) Ltd. v. PCIT (2024) 167 taxmann.com 152 / 341 CTR 321 / 243 DTR 89 / 8 NYPCTR 1144 (Mad)(HC)
S. 127 : Power to transfer cases-Search and Seizure-Opportunity of being heard-Coordinated investigation-Transfer from Coimbatore to Kolkata-Transfer is valid.[Art. 226]
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