SAMEER LEASING COMPANY LIMITED Vs. CHAIRMAN CBDT

JUDGEMENT

(1.) THE challenge in this writ petition is to the order passed under S. 127(2)(a) of the INCOME TAX ACT, 1961, transferring the IT proceedings of the petitioner which were pending before the Asstt. CIT Company Circle 3(1), New Delhi, to the Asstt. CIT Special Circle, Meerut. This order was passed by the CIT, Delhi III, with the concurrence of the CIT, Meerut.

(2.) FROM the record before us, it appears that on 27th Dec., 1989, an order was passed whereby the cases of 15 assessees were transferred by the CIT, Meerut, from the Asstt. CIT, Special Circle - I, Muzaffarnagar, to the Asstt. CIT, Special Circle, Meerut. This order was passed under S. 127 of the IT Act as well as under the relevant provisions of the WT Act and the GT Act. It is mentioned in this order that an authorisation under S. 132 had been issued for search and seizure of the premises, both business and residential, of the assessees mentioned therein, and the officers, who were required to search the premises were prevented from performing their duties and subjected to humiliation and severe physical injuries. It is also mentioned that the ITOs and the staff at Muzaffarnagar were under constant threat and pressure of the assessees mentioned therein and were under a fear that they would not be able to discharge their duties. In view of this, the order was passed in public interest transferring the cases from Muzaffarnagar to Meerut.

(3.) BY the impugned order dt. 21st Dec., 1989, it was stated by the CIT, Delhi III, that the petitioner has its registered office at Delhi, but the business activities of the assessee -company are entirely located at Muzaffarnagar. It was, therefore, concluded that for a proper investigation, it was necessary to transfer the cases to Meerut. It was also noted that objection to the transfer had been raised on the ground that the ITOs at Meerut were prejudiced and biased. The CIT observed that no evidence had been produced in support of this objection.