JUDGMENT :

SHEKHAR B. SARAF, J.

1. The petitioner is a citizen of India and is duly assessed to tax under provisions of the Income Tax Act, 1961 (hereinafter referred to as ‘the said Act’).

2. The respondents are Union of India and its various representatives working for gain at the Income Tax Department [hereinafter referred to as ‘tax authorities’].

3. The instant petition [being W.P.A. 3868 of 2022] has been filed against the order dated February 23, 2022 [hereinafter referred to as the ‘Impugned Order’] passed by the Principal Commissioner of Income Tax, Kolkata-9 [hereinafter referred to as ‘PCIT Kolkata/respondent no. 1’] vide which the petitioner’s income tax assessment was transferred from Kolkata to New Delhi under Section 127 of the Act.

Relevant Facts

4. A search operation under Section 132(1) of the Act and survey under Section 133A of the Act was conducted on Praveen Kakkar, Rajendar Miglani, Lalit Chhallani, Prateek Joshi and Himanshu Sharma [hereinafter collectively referred to as ‘involved persons’] at Kolkata, Indore, Bhopal and other places by the Investigation Wing, Delhi. The operation was conducted on April 7, 2019 and subsequent dates.

5. The tax authorities purporte