HC penalises CIT & ACIT for seeking to circumvent the law & deplorable conduct

Conduct of ACIT­10(1) Mumbai as well as CIT­10 Mumbai is highly deplorable. Once the jurisdiction to assess the petitioner was transferred by the CIT­10 Mumbai from ACIT­10(1) Mumbai to DCIT Circle­1(2) Pune by  order dated 22.11.2011 it was totally improper on the part of ACIT­10(1) Mumbai to request the CIT¬10, Mumbai to pass a corrigendum order with a view to circumvent the jurisdictional issue. Making such a request on the part of ACIT­10(1) Mumbai to the CIT­10 Mumbai in our opinion, was in gross abuse of the process of law. If there was any time barring issue, the ACIT­10(1) Mumbai ought to have asked his counterpart at Pune to whom the jurisdiction was transferred to take appropriate steps in the matter instead of taking steps to circumvent the jurisdictional issue. It does not befit ACIT­10(1) Mumbai to indulge in circumventing the provisions of law and we strongly condemn the conduct of ACIT­10(1) Mumbai in that behalf. Instead of bringing to book the persons who circumvent the provisions of law, the ACIT­10(1) Mumbai has himself indulged in circumventing the provisions of law which is totally disgraceful.

HIGH COURT OF JUDICATURE AT BOMBAY

WRIT PETITION NO.8657 OF 2012

Fiat India Automobiles Limited 

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