PREETI ELHENCE Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) Heard Shri Shubham Agrawal learned counsel for the petitioner, and Shri R.K. Upadhyaya, learned counsel appearing for the respondent. By this petition, the petitioner has prayed for quashing the order dated April 27, 2007, annexure 6 to the writ petition, by which the Commissioner of Income-tax exercising the power under section 127 of the Income-tax Act, 1961 (hereinafter called "the Act, 1961") transferred the case of the petitioner from Additional CIT, Range-2, Kanpur, to ACIT Central Circle, Meerut.

(2.) Brief facts necessary to be noted for deciding the writ petition are: A search and seizure operation took place under section 132(1) of the Act on October 27, 2005, against Dr. G.P. Elhence, Smt. Radhey Elhence and Dr. Anil Elhence. The petitioner, being daughter in law of Dr. G.P. Elhence, Smt. Radhey Elhence at the relevant time was residing at the premises A-130 Shastri Nagar, Meerut, and an amount of Rs. 45,000 was found from the room of the petitioner out of which Rs. 40,500 was seized. A notice under section 127(2) of the Act dated October 13, 2006, was issued to the petitioner giving her an opportunity of hearing in respect of the proposed transfer from Additional CIT Range-2 Kanpur to ACIT Central Circle Meerut. Following was the reason given in the notice dated October 13, 2006.

(3.) The petitioner submitted her reply to the said notice. In the reply it was stated that there was no search warrant issued in the name of the petitioner, hence, the search and seizure operations cannot be made the basis for transfer of the case. By another notice dated March 13, 2007, the date was fixed for hearing before the Commissioner of Income-tax was March 28, 2007. The petitioner submitted her reply to the subsequent notice also. The Commissioner of Income-tax passed the order dated April 27, 2007, transferring the case of the petitioner from Additional CIT, Range-2, Kanpur, to the ACIT, Central Circle, Meerut. The Commissioner of Income-tax in his order dated April 27, 2007, has referred to the reply submitted by the petitioner and after noticing the contention of the petitioner passed an order for transfer of the said case which is under challenge in the present writ petition.