Centralisation of cases after giving Proper Opportunity to Assessee is valid

HIGH COURT OF GUJARAT Shree Ram Vessel Scrap (P.) Ltd. versus Commissioner of Income-tax-VI SPECIAL CIVIL APPLICATION NOS. 16883, 16886, 16888 & 16896 OF 2012 JANUARY 23, 2013 JUDGMENT Akil Kureshi, J. These group of petitions arise out of a common background. They have been heard together and would be disposed of by this common judgment. 2. Facts are brief and virtually undisputed. The petitioners are members of the same family/group companies. They have been filing income tax returns regularly. Search operations were carried out by the income tax authorities at the prem...