Case Law Details
Abhishek Jain Vs ITO (Delhi High Court)
Abhishek Jain, as an individual, has filed the present writ petition for quashing notice dated 18th February, 2016 issued under Section 148 read with Section 147 of the Income-tax Act, 1961 (hereinafter referred to as the ‘Act’) for the assessment year 2009-10 by the Income-tax Officer, Ward No.1 (1), Noida, as without jurisdiction and consequently the proceedings pending on transfer before the Income-Tax Officer ward No.58(2), Delhi are bad and void.
2. Petitioner states that he has been filing returns in Delhi with the Income-Tax Officer, Ward No.36(1), Delhi and pursuant to re-adjustment of Wards with effect from assessment year 2014-15 with the Income-Tax Officer, Ward No. 58(2), Delhi.
3. The second contention raised by the petitioner is that transfer of case/proceedings by Income-tax Officer, Ward No.1(1), Noida to Income-tax Officer Ward 5 8(2), Delhi, pursuant to notice under Section 148 of the Act for the assessment year 2009-10 issued by the former, is void and bad in law as (i) Income-tax Officer, Ward No.1(1), Noida did not have jurisdiction and (ii) the procedure prescribed for transfer of case as per section 127(2)(a) of the Act was not followed since the Chief Commissioner having jurisdiction over the Income-tax Officer Ward No.1(1), Noida had not passed any order for transfer of the case.
4. To decide the legal controversy, we would first refer to the facts and while doing so we would also examine certain disputed facts. Petitioner, as stated above is an individual who has been filing returns with the Income-tax Officer Ward No.36(1) Delhi and thereafter from the assessment year 2013-14 with the Income-tax Officer, Ward No.58(2) Delhi. For the assessment year 2009-10, the petitioner had filed return with Income-Tax officer, Ward No. 36(1) Delhi on 29thMarch, 2010.
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