28 IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURISDICTION

28.03.2025 APPELLATE SIDE sb Ct 5 WPA 4889 of 2025 JKJ Jewellers (S)

Versus Union of India & Ors.

Mr. Abhratosh Majumdar, Sr. Advocate Mr. Pratyush Jhunjhunwala Mr. Rishi Raju Ms. Sretapa Sinha Ms. Sruti Datta … For the petitioner Mr. Prithu Dudhoria … For the respondents.

1. Challenging the order dated 3rd December, 2024 passed under Section 127 of the Income Tax Act, 1961 (hereinafter referred to as the “said Act”), assailing violation of principles of natural justice, the instant writ petition has been filed.

2. Mr. Majumdar, learned senior advocate appearing in support of the writ petition by drawing attention of this Court to the e-proceedings response acknowledgement dated 28th October, 2024 would submit that on 22nd October, 2024 a show cause was issued for transfer and centralization of the petitioner’s case under Section 127 of the said Act thereby proposing to transfer the petitioner’s case to the Central Circle to Jaipur under Principal Commissioner of Income Tax, Central, Jaipur, however, since the authorized representative of the petitioner was pre-occupied with the filing of the income tax return and by reas