COMMISSIONER OF INCOME TAX Vs. UNION OF INDIA

JUDGEMENT

(1.) These writ appeals are against the order of the single judge dated 09.10.2012, quashing transfer of search assessment proceeding of the Assessees to the Assistant Commissioner of Income Tax, Central Circle-1 Visakhapatnam (the ACIT-Visakhapatnam) under sub-section (2) of Section 127 {127 (2)} of the Income Tax Act, 1961 (the Act).

(2.) A search was conducted in the premises of M/s Maa Mahamaya Group of Companies (the Mahamaya group), as well as residential and official premises of its directors, partners, and employees on 19.08.2011 at different places, namely at Dhamtari, Visakhapatnam and Kolkata. It was at the instance of the Director of Investigation, Hyderabad (the DIT, Hyderabad)

(3.) In the present batch of writ appeals, the assessment of the Assessees are being done at Dhamtari and Raipur in the State of Chhattisgarh. A suggestion, in form of a letter dated 27.12.2011, was received by the Commissioner, Income Tax, Raipur from the Commissioner of Income Tax, Hyderabad for centralisation of cases for post search and seizure operations for the co-ordinated investigation with the ACITVisakhapatnam.