SAHARA HOSPITALITY LTD Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) Petitioner No. 2 is the Chief Finance Officer and Company Secretary of petitioner No. 1. The reference to the Petitioner in this judgment is to petitioner No. 1.

(2.) The petitioner's registered office which was originally in Delhi, was shifted to the State of Maharashtra in the year 2003. By an order dated 22.09.2003 under Section 127(2) of the Income-tax Act, 1961 ('the Act') the petitioner's case was transferred from the ITO, New Delhi to respondent no. 2 for administrative convenience and coordinated investigation. Accordingly, the petitioner's tax returns were filed in and taken up for assessment for the assessment years 2003-2004 to 2009-2010 in Mumbai.

(3.) (A) The petitioner Tiled its return for the assessment years 2010-2011 and 2011-2012 in Mumbai. However, by a letter dated 12.09.2011, respondent no. 1 informed the petitioner that he was directed to propose to transfer the petitioner's case from ACIT, Mumbai to DCIT, New Delhi. Respondent no. 1 requested the petitioner for its no objection certificate for the proposed centralization of the case and stated that in the event of the petitioner not complying with the same, it would be presumed that it had no objection thereto and a order under section 127(2) of the Act would be passed accordingly.