JUDGMENT :

SANJEEV PRAKASH SHARMA, ACJ.

1. The petitioner-company, by way of this writ petition, has prayed as under:

"(a) A Writ of Certiorari or Writ, Order or Direction in the nature of Certiorari, or any other appropriate Writ, Order or Direction under Article 226/227 of the Constitution of India, calling for records of the case, declare that warrant of authorization under section 132 of the Income tax Act, 1961 issued in the name of the Petitioner was illegal, bad in law and without jurisdiction.

(b) A writ of Certiorari or Writ, Order or Direction in the nature of Certiorari, or any other appropriate Writ, Order or Direction under Article 226/227 of the Constitution of India, calling upon Respondent No.1 to transmit and certify the records relating to warrant of authorization of search on Petitioner so that the said search warrant and proceedings initiated thereunder may be set aside and/or quashed and conscionable justice may be rendered;

(c) A Writ of Certiorari or Writ, Order or Direction in the nature of Certiorari, or any other appropriate Writ, Order or Direction under Article 226/227 of the Constitution of India, quashing the impugned order dated 17.12.2013 (Annexure 'A') passed under section 127 of the Act transferring the case of the Petitioner from Respondent No.3 to Respondent No.4;

(d) A Writ of Certiorari or Writ, Order or Direction in the nature of Certiotrari, or any other appropriate Writ, Order or Direction under Article 226/227 of the Constitution of India, quashing impugned notices dated 18.12.2013 (Annexure 'B') issued under section 153A of the Act for assessment years 2006-07 to 2011-12;

(e) A Writ of Prohibition or Writ, Order or Direction in the nature of Prohibition, or any other appropriate Writ, Order or Direction under Article 226/227 of the Constitution of India restraining the Respondent No.4 from taking any further proceedings pursuant to impugned notices dated 18.12.2013 for the assessment years 2006-07 to 2012-13.

(f) To grant the petition such further or other relief as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case."

2. On 24.02.2014, this Court passed following order:

"Issue notice, returnable within two weeks. Notices may be given dasti, as prayed. In the meanwhile, petitioner would not be insisted upon to file return to the office where his case has been transferred."

3. The petitioner-company is carrying on business of real estate investments and has been filing regular returns under Section 139 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') in time. The Income Tax returns filed by the petitioner-company for the Assessment Years 2006-2007 to 2011-2012 as mentioned in the written submissions is reproduced as under:

4. A notice under Section 127(1) of the Act was issued to the petitioner on 23.10.2013, inter alia, stating that a search and seizure operation under Section 132 of the Act was carried out in the M3M India Limited Group of cases, Gurgaon on 03.08.2011 by the Investigation Wing of Chandigarh including the premises of the petitioner and the petitioner was asked to show cause as to why its case be not transferred from DCIT, Central Circle, Alwar to ACIT, Central Circle-2, Faridabad.

5. Another notice was served on 09.12.2013 under Section 127(1) of the Act mentioning that the date of search was 30.06.2011 and not 03.08.2011. The petitioner submitted reply objecting to the proposed transfer as there was no search conducted on 03.08.2011 and demanded the warrant of authorisation. On 17.12.2013 another order was passed under Section 127(2) of the Act, whereby the petitioner’s case was transferred based on a search conducted on 30.06.2011 giving out reason that a coordinated investigation was required to be carried out. Vide another notice dated 18.12.2013 issued under Section 153A(1)(a) of the Act, petitioner was asked to submit a true and correct returns of total income for Assessment Years 2006-2007 to 2011-2012. Aggrieved of the sa