VIRBHADRA SINGH Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) CWP No. 2014/2015 alongwith CWPs No. 2015/2015, 2017, 2018, 2019 and 2020 of 2015

(2.) Petitioners were issued show cause notices for centralization of cases on 20.1.2015. The notices have been issued on the basis of inquiries carried out and also the material gathered during the course of assessment proceedings and information available. Petitioners requested the respondent to supply the information/material to the assessee, which found basis for issuance of notices dated 20.1.2015. The request of the petitioners was turned down on 16.2.2015. The text of letter dated 16.2.2015 reads as under:

(3.) It is evident from the text of letter dated 16.2.2015 that the material sought for by the petitioners were to be supplied to them by the Assessing Officer during the course of assessment proceedings, as envisaged by law.