Follow Us :

Case Law Details

Case Name : Golden Goenka Commerce Pvt. Ltd Vs PCIT (Calcutta High Court)
Appeal Number : W.P.A. 16819 of 2022
Date of Judgement/Order : 11/08/2022
Related Assessment Year :

Golden Goenka Commerce Pvt. Ltd Vs PCIT (Calcutta High Court)

By these writ petitions, petitioners have challenged the impugned orders of transfer of petitioners’ income tax file from Kolkata to Lucknow under Section 127(2) of the Income Tax Act, 1961. It is the case of the petitioner that before passing the impugned order of transfer on 27th April, 2022, a notice showing the date as 26th April, 2022 at 1-45 p.m. was issued by the respondent concerned for giving response to the same for the said notices were neither received through any e-mail or through post and the said notices were only reflected in the official portal of the department in the morning of 27th April, 2022 according to the petitioners. On the very same day petitioners filed response i.e. on 27th April, 2022 but without considering and disregarding the said response and without giving any opportunity of hearing, the aforesaid impugned order of transfer of the petitioners’ files were passed according to petitioners.

Considering the submission of the parties, and facts and circumstances as appears from records, I am of the view that the petitioners have been able to make out a prima facie case for an interim order and matters require final hearing on affidavits by the respondents.

Let the respondents file affidavit in opposition within four weeks; petitioners to file reply thereto, if any, within two weeks and the matters shall appear seven weeks hence.

There shall be stay of all further proceedings on the basis of the impugned orders dated 27th April, 2022.

Pendency of this writ petition will not prevent the respondent authority concerned to issue a notice of hearing and pass fresh order after considering the response petitioners have filed against the impugned notices of transfer of the petitioners’ file from Kolkata to Lucknow and after giving an opportunity of hearing, respondent concerned may reconsider the case and pass a fresh orders under Section 127(2) of the Act in accordance with law.

Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

Leave a Comment

Your email address will not be published. Required fields are marked *