RAJIV SAXENA Vs. COMMISSIONER INCOME TAX (IT)-4

JUDGEMENT

(1.) The petitioner being aggrieved by an order dtd. 14/6/2021 passed by respondent no. 1 under the provisions of Sec. 127 of the Income Tax Act, 1961 (for short, "the Act"), by which the case of the petitioner was transferred from Commissioner of Income-tax (CIT), Mumbai to be centralized with "Central Circle - 20, Range-5, Principal Commissioner of Income Tax (Central) - 2, New Delhi" has filed the present proceedings under Article 226 of the Constitution of India. The substantive prayers as made in the petition are required to be noted which read thus:-

(2.) The relevant facts are :

(3.) The Income-tax department had carried out search proceedings involving the petitioner on 30/6/2019 at New Delhi. It appears that the petitioner had transactions with Indian citizens namely Mr. Ratul Puri, Gautam Khaitan, Sushen Mohan Gupta, Pankaj Jain and Sanjay Jain. Such persons were subjected to search and seizure, whose assessments were also centralized with the Central Circle at New Delhi. On such backdrop, a proposal was mooted on 30/7/2020 by the Principal Commissioner, Income Tax (Central) New Delhi-respondent no.2 to centralize the petitioner's case at New Delhi.