Pradeep Kumar Kajaria Vs Union of India & Ors. (Calcutta High Court)
Calcutta High Court held that transfer order issued under section 127(2) of the Income Tax Act lacking cogent reasons to justify necessity of transferring case is untenable. Accordingly, transfer order held as invalid.
Facts- The petitioner is an individual deriving income from various sources, including salary, share of profits from a partnership firm/LLP, and other sources. The Petitioner is a permanent resident of Kolkata and has been assessed under the jurisdiction of the Income Tax Officer, Ward 36(1), Kolkata, for several Notices, including one issued u/s. 148A(b) of the Act, dated March 28, 2023.
The Petitioner is a minority partner in M/s. Saraidhela Developers LLP, a firm engaged in property construction, having its registered office at 62 Bentick Street, Kolkata-700069, and operations in Saraidhela, Dhanbad. A search was conducted on October 31, 2023 at the premises of a partner, one Alok Satnaliwala and the offices of the LLP, including its Dhanbad branch, under a search warrant issued by the Deputy Director of Income Tax (Investigation), Dhanbad.
A consequential search was conducted at the Petitioner’s residential premises under a warrant issued on October 31, No undisclosed assets, cash or jewellery were found, although certain papers were seized as evidenced by the Panchami served on the Petitioner.
