KAMALJEET S AHLUWALIA Vs. UNION OF INDIA

JUDGEMENT

(1.) Since common controversy has been raised in a bunch of instant petitions, hence heard together at joint request and they are being finally disposed of at admission stage by common order.

(2.) Main controversy raised herein for consideration relates to common order dated 26-9-2010, by which Commissioner of Income-tax, Jaipur (I) in exercise of powers under Section 127 (2) of Income-tax Act, 1961 ("IT Act") transferred Income-tax cases of Petitioners (Kamaljeet section Ahluwalia-CWP-13411/2010, Pawan Ahluwalia-CWP-13303/2010, Prashant Ahluwalia-CWP-13299/ 2010, M/s Kamaljeet S. Ahluwalia-CWP-13410/ 2010, M/s Kaype Enterprises -CWP-13277/2010, M/s Kamal Sponge Power & Steel Ltd.-CWP-13272/2010 & Smt. Indu Ahluwalia-CWP-13280/ 2010) from Dy. Commissioner of Income-tax, Circle-2, Jaipur to DC/ACIT, Rourkela (Orissa).

(3.) Facts being common to the controversy raised in instant bunch of petitions are being taken note out of CWP-13411 /2010 (KJS Ahluwalia v. Union of India). The Petitioners are regular Income-tax Assessees having held their Permanent Account Numbers (PAN) and got their Income-tax assessments made every year on having filed Income-tax returns in the office of Dy. Commissioner of Income-tax Circle-II, Jaipur and indisputably they are members of Ahluwalia group.