Arise Industries and Agency Private Limited Vs PCIT (Madras High Court)
Madras High Court held that matter rightly transferred from jurisdiction of registered office to place of business as search was conducted based on place of business and incriminating material were seized based on place of business.
Facts- The present Writ Petitions are filed for the issuance of a Writ of Certiorari, to call for the records of the writ petitioner on the file of the first respondent and to quash the impugned notification under Section 127 dated 17.05.2024 in DIN & Letter No: ITBA/COM/F/17/2024-25/1064981571(1).
Petitioner submits that the impugned Notification was issued to transfer the petitioner’s case to the Central Circle, Kolkata. The Petitioner is the resident of Coimbatore having a registered office at Coimbatore. Under this circumstance, the show cause notification was issued by the 1st respondent on 09.04.2024 stating a Search and Seizure action was carried out u/s. 132 of the Income Tax Act, 1961, in the petitioners’ case on 12.10.2023 by Authorized Officer under the control of the Principal Director of Income Tax (Investigation), Kolkata, where they have seized number of incriminating documents and therefore, they have requested to transfer the case to the Central Circle at Kolkata.
