The Tax Publishers2021 TaxPub(DT) 0270 (Mad-HC) : (2021) 430 ITR 0001

IN THE MADRAS HIGH COURT

VINEET KOTHARI & M.S. RAMESH, JJ.

Advantage Strategic Consulting (P) Ltd. v. Pr. CIT & Anr.

W.A. No. 1763 of 2017 & C. M. P. No. 22346 of 2017

A.Y. 2014-15

2 December, 2020

Appellant by: Gladys Daniel

Respondents by: R. Sankaranarayanan Additional Solicitor General of India, assisted by A.P. Srinivas, Special Panel Counsel

JUDGMENT

Dr. Vineet Kothari, J.

The writ appellant-assessee, M/s. Advantage Strategic Consulting (P) Ltd., represented by its director, Mr. M. Ramesh, Chennai, has filed this intra-court appeal aggrieved by the order of the learned single judge dated 5-12-2017 (Advantage Strategic Consulting (P) Ltd. v. Pr. CIT (2018) 400 ITR 405 (Mad) : 2017 TaxPub(DT) 5122 (Mad-HC)) dismissing the writ petition of the appellant-assessee.

2. The appellant-assessee, in the said writ petition, had challenged the transfer order and consolidation of cases of the appellant-assessee vide Order, dated 24-6-2016 on account of centralisation of search and seizure cases. The said Order, dated 24-6-2016 was passed by Ms. Anu J Singh, IRS, Principal Commissioner, Chennai-1, Chennai and the proceedings of the assessee, M/s. Advantage Strategic Consulting (P) Ltd., were transferred from DCIT, Corporate Circle-1(1), Chennai (CHE-C-251-1) to another parallel authority, DCIT, Central Circle 2(1), Chennai, (DLCCC-52-1). The learned single judge did not find any ground to interfere with the said consolidation and transfer of cases from one assessing officer to another and therefore, dismissed the Writ Petition No. 35408 of 2016 (Advantage Strategic Consulting (P) Ltd. v. Pr. CIT (2018) 400 ITR 405 (Mad) : 2017 TaxPub(DT) 5122 (Mad-HC)) with the following observations (page 425 of 400 ITR) :---

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