WP/28254/2024 of AJAY KUMAR DANDAPROLU Vs THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL)

APHC010541372024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3516] (Special Original Jurisdiction) TUESDAY, THE FOURTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE B KRISHNA MOHAN THE HONOURABLE SRI JUSTICE NYAPATHY VIJAY WRIT PETITION NO: 28254/2024 Between: Ajay Kumar Dandaprolu ...PETITIONER AND The Principal Commissioner Of Income Tax ...RESPONDENT(S) Central and Others Counsel for the Petitioner: 1. C SANJEEVA RAO Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX The Court made the following: 2 THE HONOURABLE SRI JUSTICE B. KRISHNA MOHAN AND THE HONOURABLE SRI JUSTICE NYAPATHY VIJAY WRIT PETITION NO.28254 of 2024 ORDER: (Per Hon’ble Sri Justice Nyapathy Vijay) 1. The present Writ Petition is filed questioning the Proceedings issued by Respondent No.1 dated 02.02.2024 under Section 127 of the Income Tax Act, 1961 in transferring the case of the Petitioner from DCIT, Central Circle-1, Guntur to DCIT, Central Circle-1, Bhubaneswar. 2. The Petitioner pleaded that he is a Fish Commission Merchant and is doing business under the trade name – DP Sea Foods. While so, search and seizure under Section 132 and survey operations under Section 13