SACHIN JOSHI Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) Rule. Rule is made returnable and heard forthwith. The petitioner seeks to have quashed and set-aside an order dated 07.03.2013 under section 127 of the Income-tax Act, 1961, passed by respondent No. 1 transferring the petitioner's case from the present jurisdiction DCIT, Mumbai to the jurisdiction of respondent No. 2 i.e. Deputy Commissioner of Income-tax, Hyderabad.

(2.) The petitioner, an individual has been filing his returns in Mumbai. The jurisdiction qua the petitioner is that of the Deputy Commissioner of Income-tax - 15(3) in Mumbai.

(3.) Respondent No. 2 by a notice dated 12.10.2012 informed the petitioner that a search was initiated under section 132 of the said Act in respect of the group companies of Sureshchandra Agarwal and others and that pursuant to the provisions of section 153C, it was necessary to assess or reassess the petitioner's total income of six assessment years immediately preceding assessment year relevant to the previous year in which search was conducted or requisition made. The petitioner was called upon to furnish the return of income in respect of each of the six assessment years.