Case Law Details
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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