Durg(C.g v. Respbnbent

0% {aw/x BEFORE HON[ BLE][ HIGH][ COURT][ OF][ CHHATTISGARH]AT BILASPUR; ;I2io1o‘$EN§LE gEE‘ai‘fgé §£6 :W‘RIT[PETmON][ (T)][ No.] éjendra,ShiévareS/oKriparamShivare,agedabout47years,R/oVillage—Banbarad,Nandni,District‘‘ PETmON‘IERi,i1i,i1 Durg(C.G.) VERSUS RESPbNbENT s /Raipur,Raipur,1.Commissioner :of[Income][ Tax,]BhawainLCiviiLines,RaipurNBhawainLCiviiLines,RaipurNAaykar (cs) /a2.incomeTaxOfficer—WardNo.1,AaykerBhaWan,NewCivicCentre,(~ 5HAaykerBhaWan,NewCivicCentre,(~ 5HBhiiai (C‘.G_)‘)I‘f:f/"[bumg] / 3.Branch Manager, Bank of india,[Dnamda][ Branch,] Dhamda, Distt-[Durg] WRIT 'PEETITION UNDER ARTICLE' 2260i: THE CONSTiTUTlONOF INDIA. I “BILASPHCOURT OF CHHATTISGARHUR’WRIT PETITION) Rajendra Shlvare 'VersusVersus \ ‘CommISSIonerofIncomeTax&‘Others:v ' VRESPON‘DENTS _ i. (Wrilt p titionuhV' d“Article 226 of the Constitution of India) astavaAdvocatefor therespondents llehgeInthispetitionIstotheorderdated14 1-201019:.Inature[—]P/1) wherebytheappllcatlondated22 10-20“eh“?[_ ]W6) f'ed by the Petitioner for transfer of his case» The Assistant Commission “witnoutfaffOrding an‘bbpIhng“eariI ~ “ ,‘ ”I ' ‘ submits thatthe orerd transferringthe ward has beenpassedIn,IabsenceofthepetItIQnerWithoutany'communicatuona'dr-Without anynoticeShrlMazumdar furter sumltbs thateven“tlfhe'tralnserorerd wasnotcommunrcatfdtohimLnedearcounsel next sumitsbthat atefrresoratlorl1t of the matter tothe_[o]rlglnal flethe same assessmgoffucer shouldre conSIder thetIabsenceofthepetItIQnerWithoutany'communicatuona'dr-Without anynoticeShrlMazumdar furter sumltbs thateven“tlfhe'tralnserorerd wasnotcommunrcatfdtohimLnedearcounsel next sumitsbthat atefrresoratlorl1t of the matter tothe_[o]rlglnal flethe same assessmgoffucer shouldre conSIder thetw assessent not any other officerOnthe otherhandShnShnvastavalearndcounseappleOnthe otherhandShnShnvastavalearndcounseapplefor the respondents No1& 2submitstl-lat under sub section“th(3) of Sectuon127 of the Income Tax Act:1961(for[short]e-r‘Act“ 19611 no notlcelsreqUIredIf the assessment case hasbeentransferredfromtheoneassessmgofficertootherJIi[e]ssmg offlcer Within the same cuty,localltyorplaceln thetcase onl handward No 5 and ward No1XareWlthrn the seamBhllalThusno mformatron/notlcirdeqUIreSo farr,as commumcatlonl of the orderIs conceEItIs evudent frmo“th(3) of Sectuon127 of the Income Tax Act:1961(for[short]e-r‘Act“ 19611 no notlcelsreqUIredIf the assessment case hasbeentransferredfromtheoneassessmgofficertootherJIi[e]ssmg offlcer Within the same cuty,localltyorplaceln thetcase onl handward No 5 and ward No1XareWlthrn the seamBhllalThusno mformatron/notlcirdeqUIreSo farr,as commumcatlonl of the orderIs conceEItIs evudent frmo«theletter of thepetitioner[dated][ 22][ 10][ 2009](Annexure[—][ P/6])’,'that‘ythepetitionerwasawareaboutthetransferoftherassesment caseLearnedcounselnext subitsmthatif tehwadhasbeentransferredoterhassessmgoficerfwhoisassesment caseLearnedcounselnext subitsmthatif tehwadhasbeentransferredoterhassessmgoficerfwhois: haVing jurisdictioncan assess and pass apopriate orderflhave heard learned counsel appearing for the partiespderuse1apleadings and the documents appended thereot?Subection(3)ofSection127oftheAct1961readsas1apleadings and the documents appended thereot?Subection(3)ofSection127oftheAct1961readsas “127-;(3)Nothingin sub~section(1)[o]rsub section(2)shallbedeemedto-reqwreanysuchopportunitytobegiven[where]thetransferis fromany‘T’OfficersAssessmgOfficerAssessmg(whetherWithorWithoutconcurrentJurisdiction)toanyother“AmgssessOfficer0rAg,ssessm‘sameCIty, localityorlace.” r r ‘ -’ vr,1 “127-;(3)Nothingin sub~section(1)[o]rsub section(2)shallbedeemedto-reqwreanysuchopportunitytobegiven[where]thetransferis fromany‘T’OfficersAssessmgOfficerAssessmg(whetherWithorWithoutconcurrentJurisdiction)toanyother“AmgssessOfficer0rAg,ssessm‘sameCIty, localityorlace.” r r ‘ -’ vr,1 eIs no dlspute that the assessmg officer has been changed;;by transfer of the case from the assessment wardo”S ituatedatthesameCltyIeBhllalIf theassessmg,officers otherWIse competent to assessmatterthere Is no1thePII|leglblllty or Irregularlty in View of the prowsmns of Section 127_,:(3)oft eAct1961The contention ofthe petrttonerthat notice:0thetransferofthecaseIsmandatoryIsnoticedtobe’”rejectedas bare perusal of the provrsmns of the Act1961 does-iIr.not‘prAvude for any notice or mttmatronin the case on hand; the,assessmentofthepetitionerhasbeentransferredfromward No 5 to ward No 1wrthm the sameCity,locality or ptacel f ,, ‘L ‘§is?rt,i_L,,é mtentronof Shrl Mazumdarlearnedcounselappearing fork:aseetlttonerthatsmcethehasbeenrestoredtothexf’]originalfllethe same assessmgofficer aloneIs competent tof~"reassessthecasedeservestoberetedasanyotherfi"f”assessing’ offlcer can assess the matter wrthln the same oltyi‘‘Is,n”t necess'ry’"casebysthe sameassessmg.'‘ I I ltll hereasonsmentuonedheremabovFirgieard {to transfer of case from ward No 1 to ward No 5 Is bereft,“Firgieard {to transfer of case from ward No 1 to ward No 5 Is bereft,“:With reardg to other prayer that the petitioner may be permittedi‘pe[ate the][ accounts][ and][ further][ the][ respondent][ department]jmay b" directed to pay an amount of Rs 46 54 228/- of refund"x‘pe[ate the][ accounts][ and][ further][ the][ respondent][ department]jmay b" directed to pay an amount of Rs 46 54 228/- of refund"xrest at therate of 18%per[an'Jum]is concerne"dannot be conSIderedaecrded at this momentF0rr~'topra,gtheaccountthpetitionermaymakeproperapplicionbeforethecompetentauthorityandappropriate?‘may bepassed-30'the saeby the saidauthority after'(conSIderingthefactualasofthematterandlegal;'\‘t"dannot be conSIderedaecrded at this momentF0rr~'topra,gtheaccountthpetitionermaymakeproperapplicionbeforethecompetentauthorityandappropriate?‘may bepassed-30'the saeby the saidauthority after'(conSIderingthefactualasofthematterandlegal;'\‘t ' -‘ . '‘g"‘ i ' ’ *i So farasrndefu ofamountis concernedunder thepns',rovrsrovr240of theAtc1961Itrs clearlyprovrded thatIf an‘r240of theAtc1961Itrs clearlyprovrded thatIf an‘tatssessmenIssetasredorcanedcellandanoredrof freshltltassessmentrsdirectedtobe madetherefundIf ay,nshallbcomedue onlyon the makingof suchfshre asssmntseeInibcomedue onlyon the makingof suchfshre asssmntseeInithe case onhadnfrhes assesments hsabeendtdireceby[te!]hTribunal andas suchthe refund maybe conSIereddonly aeftrjTribunal andas suchthe refund maybe conSIereddonly aeftrj,fhresassessment orerd Is passeditIst InformedthatInViewofpendencyofthispetitionflnal-atssessmenorerdhasnotbeenpassedItIsaccordinglydirectedtathafterafforindganoortunitppyofhearingtothepetitionerassessmentorerd maybepassedInaccordancewh§VIllla and onIts onw meritsitIst InformedthatInViewofpendencyofthispetitionflnal-atssessmenorerdhasnotbeenpassedItIsaccordinglydirectedtathafterafforindganoortunitppyofhearingtothepetitionerassessmentorerd maybepassedInaccordancewh§VIllla and onIts onw merits In the result teh wnt petition fails andIsoderrasto costsIlSd/—SATISH[K.][ AGNIHOTRI]foderrasto costsIlSd/—SATISH[K.][ AGNIHOTRI]f