MAA MAHAMAYA INDUSTRIES LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) IN these petitions under Article 226/227 of the Constitution of India, the respective petitioners have sought quashment of the order dated 02.04.2012 (Annexure P-1) passed by respondent No.2 in exercise of powers under Section 127(2) of the Income Tax Act, 1961 (henceforth "the Act") transferring the cases of 5 assessees namely (1) M/s. Maa Mahamaya Industries Limited; (2) M/s. G.V.A. Private Limited; (3) M/s. Shri Ma Mahamaya Power Limited ;(4) M/s. V.S.G. Power and Ispat (P) Limited and Shri Ashok Kumar Agrawal, the respective petitioners of W.P(T).No.30, 31, 32, 33 and 34 of 2012 from the Assessing Officer at Raipur i.e., ACIT-2(1), Raipur-2 to the Assessing Officer, VSP i.e. ACIT-CC-I, Visakhapatnam. Similar order with respect to 9 other group companies have been passed on 31.05.2012 for the assesses namely (1) Smt. Anita Agrawal; (2) Shri Anunai Agrawal; (3) Shri Ram Charan Agrawal; (4) Shri Ram Gopal Agrawal; (5) Shri Omprakash Agrawal; (6) Shri Vidya Sagar Agrawal; (7) Smt. Santosh Agrawal; (8) Smt. Sharda Devi Agrawal; (9) Smt. Pinki Agrawal transferring the cases from Assessing Officer, Dhamtari i.e., I.T.O., Dhamtari to the Assessing Officer at Visakhapatnam i.e., ACIT (CC)-I, Visakhapatnam, which are under challenge in W.P(T). Nos. 35, 36, 37, 38, 39, 40, 41, 42 & 43 of 2012.

(2.) THE order in all the cases though passed on two different dates, however, there being commonality in facts and law, they are disposed of by this common order.

(3.) ASSAILING the legality and validity of the order, learned Counsel for the petitioner would argue that the impugned order is ex-facie illegal and arbitrary inasmuch as a transfer cannot be made for "coordinated investigation" as was mentioned in the show cause notice. He would argue that no public interest as such is involved in transferring the cases and the order of transfer does not satisfy the requirement of Section 127(2) of the Act.