Dinesh Prasad Singh Vs Principal Chief Commissioner Of Income Tax Patna Patna (Patna High Court)
In the case of Dinesh Prasad Singh vs Principal Chief Commissioner of Income Tax Patna, the Patna High Court ruled that a Joint Commissioner of Income Tax (JCIT) cannot transfer a case to a subordinate officer without providing the assessee an opportunity to be heard, as mandated by Section 127 of the Income Tax Act, 1961. The petitioner contested the jurisdiction of the Income Tax Officer, Ward 6(3), Patna, who had issued a notice under Section 148 for the assessment year 2015-16, despite the case being assigned to a Delhi-based officer. The Court noted that although the property in question was located within Bihar, which fell under Patna’s jurisdiction, the transfer was made without informing or hearing the petitioner, which contravenes natural justice principles. The Court invalidated the assessment order and the notice, emphasizing that proper procedural safeguards must be followed, including providing the assessee an opportunity to be heard before transferring a case.
FULL TEXT OF THE JUDGMENT/ORDER OF PATNA HIGH COURT
The petitioner is aggrieved with the proceedings taken by the Income Tax Officer, Ward 6(3), Patna. Notice dated 11.10.2018 is issued under Section 148 of the Income Tax Act, 1961, as against the assessee, who is assigned to the Income Tax Officer, Ward 66(1), Delhi.
