Case Law Details
Kamal Nath Vs PCIT (Calcutta High Court)
Whether an order for transfer of a case from one city to another is an administrative order or a quasi judicial order and also whether reasons are required to be recorded for passing such an order
In this high voltage case related to Ex-Chief Minister of Madhya Pradesh which was earlier dismissed on 6th January 2023 by Justice Shekhar Saraf, in an intra court appeal, the matter was argued by none other than Senior Advocate Dr Abhishek Manu Sanghvi and battery of lawyers as well as Solicitor general and Addl Solicitor general and others from this side. It was argued by Dr Sanghvi that the order of transfer was a quasi judicial order and proper reasons should have been recorded before passing the order. Moreover, it was also argued that coordinated investigation could not have been the ground for transfer.
In Global Energy the Hon’ble Division Bench of the Bombay High Court pointed out that coordinating investigation can always be a good ground for transfer from one place to another.
It is submitted that Chapter XIII of the Income Tax Act has four parts, Part (A) comprising of Sections 116 to Section 119A, Part (B) Section 120 to Section 128, Part (C) Section 131 to Section 136 and Part (D) Section 137 to Section 138. The assessee has no right to question the jurisdiction of an officer under Chapter XIII of the Act. It is further submitted that there is no allegation of mala fide and in the absence of any such allegation/ pleading, paragraph 10 of the judgment in Ajantha Industries would not be of assistance to the appellant.
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