M and C Property Development Private Limited Vs PCIT (Madras High Court)
Madras High Court held that transfer of case under section 127 of the Income Tax Act justified since the documents are seized from different premises of a group of companies/concerns and it is necessary for all the cases to be centralised or considered together at one place, so that there will be a coordinated investigation.
Facts- The appellants in all these appeals are either private limited company or limited liability partnership or partnership concern or individuals, who are having business only in Tamil Nadu.
Notably, a search and seizure action carried out in different premises of the appellants in relation to other entities located in West Bengal having business operations in Coimbatore too. Pursuant to the search operation, a show-cause notice was issued to the appellants as required u/s. 127 of the Act, proposing to centralise the income tax files relating to the appellants to the Central Circle in Kolkata. It is stated in the show-cause notice that since the incriminating documents seized at different places should be analysed at one place, all the cases should be considered together at one place so that there would be a meaningful and coordinated investigation.
