SAHARA HOSPITALITY LTD. Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) By this petition under Art. 226 of the Constitution of India, the petitioner seeks that the order dt. 27th Dec., 2012 passed by the CIT-8, Mumbai (respondent No. 1) be quashed and set aside. By the impugned order dt. 27th Dec., 2012, the respondent No. 1 in exercise of his powers under s. 127(2) of the IT Act, 1961 has transferred the petitioner's case i.e. all pending proceedings under the Act w.e.f. 27th Dec, 2012 to Dy. CIT, New Delhi (respondent No. 3) from Asstt. CIT, Mumbai (respondent No. 2). 2. Briefly, the facts are that petitioner No. 1 admittedly belongs to the Sahara Group of companies. The petitioner No. 1 is engaged in the hospitality business owning and operating a hotel in the name and style of Sahara Star at Mumbai and also trading in petroleum products in Mumbai. Since 2003 onwards, the petitioner is being assessed to income-tax at Mumbai.

(2.) On 12th Sept., 2011, the respondent No. 1 i.e. the CIT, Mumbai issued a notice to the petitioner, seeking its no objections to transfer the petitioner's case i.e. pending proceedings under the Act to New Delhi.

(3.) Thereafter on 5th Jan., 2012, the CIT passed an order under s. 127(2) of the Act, transferring the assessment proceedings i.e. the petitioner's case from Mumbai to Dy. CIT, Delhi, Central Circle 6, New Delhi i.e. respondent No. 3 w.e.f. 6th Jan., 2012. The above order dt. 5th Jan., 2012 was challenged by filing Writ Petn. No. 596 of 2012 in this Court. On 12th Sept., 2012, this Court by an order passed in Writ Petn. No. 596 of 2012, set aside the order of the CIT, Mumbai dt. 5th Jan.. 2012. as the same was passed without granting a personal hearing to the petitioners. The order dt. 12th Sept., 2012 of this Court directed the CIT to pass a fresh order after granting a personal hearing to the petitioner No. 1.