SANJAY GUPTA Vs. UNION OF INDIA

JUDGEMENT

(1.) In both these petitions, common questions of law are involved, therefore, they have been heard together and are being disposed of by this common judgment.

(2.) The Petitioner in Writ Petition No. 877 of 2010 is an individual and is carrying on business at Kanpur and he is also resident of Kanpur. It is case of the Petitioner that he is being assessed to income tax and sales tax at Kanpur and has no business connection with anybody at Allahabad. The Petitioner's case is that he has also no relatives dwelling at Allahabad.

(3.) Respondent No. 2 issued separate notices to the Petitioners on 21.1.2010 requiring them to file objections, if any, against the transfer of assessment from Kanpur to Allahabad in pursuance of a search and seizure operation conducted by the Income Tax Department under Section 132 of the Income Tax Act, 1961 (hereinafter referred to as the "Act') on 27.8.2009 at the business premises of M/s. Bhola Food Product Pvt. Ltd., belonging to Kesarwani Group. According to the Petitioners, the said notices did not contain any reason or any material on the basis of which such notices have been issued in order to enable them to file objections.