M/S. Rajrath Merchants Private Limited v. Union Of India

IN THE HIGH COURT OF JHARKHAND AT RANCHI W. P. (T) No. 1106 of 2020 M/s. Rajrath Merchants Private Limited --- Petitioner Versus 1.Union of India through the Principal Commissioner of Income Tax, Department of Income Tax, Hazaribagh Income Tax, Department of Income Tax, Hazaribagh 2.The Assistant Commissioner of Income Tax, Circle-2,Hazaribagh 3.The Income Tax Officer, Ward-2(1), Hazaribagh ---- Respondents ---- CORAM: Hon’ble Mr. Justice Aparesh Kumar Singh Hon’ble Mr. Justice Deepak Roshan Through: Video Conferencing For the Petitioner : Mr. Parth Jalan, Advocate For the Respondents : Ms. Amrita Sinha, Advocate ---- 06/21.02.2022 Writ petition was preferred for the following reliefs: a.For the issuance of an appropriate writ(s), order(s) or direction(s) for the quashing of the notice bearing number ITBA/COM/17/F/2019-20/1025675209(1) dated 24th of February 2020 (Annexure-8) issued under Section 263 of the Income Tax Act, 1961 as the same has been issued without jurisdiction and is also barred by limitation. direction(s) for the quashing of the notice bearing number ITBA/COM/17/F/2019-20/1025675209(1) dated 24th of February 2020 (Annexure-8) issued under Section 263 of the Income Tax Act, 1961 as the same has been issued without jurisdiction and is also barred by limitation. AND b. For the issuance of an appropriate writ(s), order(s) or direction(s) for the quashing of the notice bearing number ITBA/COM/F/17/2019-/20/1024665096(1) dated 4th of February 2020 (Annexure-6) issued under Section 154 of the Income Tax Act, 1961 as the same has been issued without jurisdiction and there is no apparent mistake in the order passed by the Principal Commissioner of Income Tax, Hazaribagh under Section 264 of the Income Tax Act, 1961 dated 16th of March 2017. direction(s) for the quashing of the notice bearing number ITBA/COM/F/17/2019-/20/1024665096(1) dated 4th of February 2020 (Annexure-6) issued under Section 154 of the Income Tax Act, 1961 as the same has been issued without jurisdiction and there is no apparent mistake in the order passed by the Principal Commissioner of Income Tax, Hazaribagh under Section 264 of the Income Tax Act, 1961 dated 16th of March 2017. AND c. For the issuance of an appropriate writ(s), order(s) or direction(s) for calling upon the respondent to hold and declare that the office of Principal Commissioner of Income, Hazaribagh is not the jurisdictional office of the Petitioner as the jurisdiction of the Petitioner has been re-transferred to the office of the Principal Commissioner of Income Tax, Kolkata under which the Petitioner-Company falls. for calling upon the respondent to hold and declare that the office of Principal Commissioner of Income, Hazaribagh is not the jurisdictional office of the Petitioner as the jurisdiction of the Petitioner has been re-transferred to the office of the Principal Commissioner of Income Tax, Kolkata under which the Petitioner-Company falls. AND d. For the issuance of an appropriate writ(s), order(s) or direction(s) to stay the operation of the notice bearing number ITBA/COM/F/17/2019-20/1024665096(1) dated 4th of February 2020 and bearing number ITBA/COM/17/F/2019-20/1025675209(1) dated 24th of February 2020 till the pendency of the instant writ petition. to stay the operation of the notice bearing number ITBA/COM/F/17/2019-20/1024665096(1) dated 4th of February 2020 and bearing number ITBA/COM/17/F/2019-20/1025675209(1) dated 24th of February 2020 till the pendency of the instant writ petition. AND e. For the issuance of such other writ(s), order(s), or direction(s) as this Hon’ble Court may think just and proper in the facts and circumstances of the case doing conscionable justice to the petitioner. this Hon’ble Court may think just and proper in the facts and circumstances of the case doing conscionable justice to the petitioner. jk/ AND e. For the issuance of such other writ(s), order(s), or direction(s) as this Hon’ble Court may think just and proper in the facts and circumstances of the case doing conscionable justice to the petitioner. this Hon’ble Court may think just and proper in the facts and circumstances of the case doing conscionable justice to the petitioner. jk/ 2. However, during pendency of the writ application, learned Principal Commissioner of Income Tax, Hazaribagh has passed the final order under Section 263 of Income Tax Act, 1961 on 23[rd] March, 2020. The order is appellable under Section 253 (1) (c ) before Income Tax Appellate Tribunal. 3. Learned counsel for the petitioner has raised jurisdictional issues, as according to him, the jurisdiction of the Assessee was transferred to the office of Principal Commissioner of Income Tax, Kolkata, Specifically to Ward-I(3), Kolkata by order dated 25[th] April, 2019 (Annexure-A/2) to I.A. No. 3479 of 2020 seeking amendment. 4. However, learned counsel for the Respondent-Revenue, on instructions, submits that immediately on such transfer, the file was returned by Principal Commissioner of Income Tax, Kolkata to Principal Commissioner of Income Tax, Hazaribagh because all such old files relating to assessment were lying within the jurisdiction of Principal Commissioner of Income Tax, Hazaribagh. It is submitted that the petitioner has an alternative remedy of appeal before Income Tax Appellate Tribunal. Therefore, writ petition may not be entertained. 5. Learned counsel for the petitioner therefore seeks permission to withdraw the writ petition in order to prefer an appeal before Income Tax Appellate Tribunal under Section 253 (1) ( c) of the Act, if not already preferred. 6. Accordingly, writ petition is dismissed as withdrawn. It is open for the petitioner to pursue the alternative remedy of appeal, as is permissible in law. Consequently, pending I.A no. 3479 of 2020 for amendment stands closed. (Aparesh Kumar Singh, J) (Deepak Roshan,J)