Anjani Gold Private Limited & Anr. Vs ITO (Calcutta High Court)
The Calcutta High Court addressed an intra-court appeal filed by Anjani Gold Private Limited and another entity against a 2017 order from a single bench of the same court. The initial writ petition challenged an order dated January 30, 2017, issued under Section 127 of the Income Tax Act, 1961, which mandated the transfer of the appellants’ assessment proceedings. The single bench had upheld the transfer order, noting that it was issued after providing adequate hearing opportunities to the appellant/assessee and contained reasons that were not proven to be invalid. Consequently, the writ petition was dismissed, allowing the new assessing authorities to issue fresh demands and proceed legally against the appellants.
During the appeal hearing, the division bench acknowledged that a stay order on the transfer had been in effect since May 18, 2017, and remained so. The court had sought clarification from the assessing officer, ITO, Ward No.9(1), Kolkata, regarding the current status of the assessment. Written instruction confirmed that jurisdiction over the assessee still rested with the Kolkata ITO. Considering the department’s stance and the significant passage of over eight years since the initial transfer order, the division bench directed that the appellant/assessee’s assessment file should remain with the ITO, Ward 9(1), Kolkata, or any other assessing officer within Kolkata’s jurisdiction. This arrangement will continue unless a new case for transfer is established through a fresh exercise of jurisdiction under Section 127 of the Income Tax Act.
In its final decision, the division bench stated that it was not inclined to interfere with the reasoning provided by the learned single bench. However, due to the considerable time elapsed and the specific written instruction from the department, the court directed that the jurisdictional authority should remain within Kolkata. With these directions, the appeal was concluded.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
