Prachar Communications Pvt. Ltd v. Principal Commissioner Of Income Tax, Kolkata 4 And Ors

OD – 27 ORDER SHEETWPO/623/2019IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE PRACHAR COMMUNICATIONS PVT. LTD.VSPRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA 4 AND ORS BEFORE:The Hon'ble JUSTICE MD. NIZAMUDDINDate : 11 FEBRUARY, 2022. Appearance:Mr. J.P. Khaitan, Adv.Mr. A. Banerjee, Adv.Mr. Sanjay Baid, Adv...for the petitionersMr. Smarajit Roychowdhury, Adv.Mr. Asok Bhowmick, Adv.…for the respondents The Court: In this matter, the petitioner has challenged theimpugned order dated 2[nd] September, 2019 passed under Section 127of the Income Tax Act, 1961 transferring the Income tax file of thepetitioner from Kolkata to Bangalore. Mr. Roychowdhury, learned Advocate appearing for therespondent, Income Tax Authority submits the written instructiondated 5[th] January, 2022 issued by the Assistant Commissioner ofIncome Tax Act, (HQ) for Principal Commissioner of Income TaxCentral, Bangalore, from which it appears that the respondent IncomeTax Authority at Bangalore are agreeable to transfer the income taxfile of the petitioner to Kolkata. Particularly, paragraph 5 of saidinstruction is very relevant, which is quoted below: “I am directed to further state that this office has no objection, if thecase is centralised in Kolkata itself. However the Hon’ble High Court may berequested to allow the proceedings initiated by DCIT CC 2(3), Bangaloreduring the stay period, as the notices were issued to protect the interest ofrevenue and stay order will not extend the limitation period for issue of notice.Since the matter is posted for hearing before Hon’ble High Court on10.01.2022, the departmental Standing Counsel may be briefed accordingly.” In view of the specific stand by the respondent Income TaxAuthority that they are agreeable in transferring back Income Tax fileof the petitioner from Kolkata to Bangalore, the impugned order dated2[nd] September, 2013 passed under Section 127 of the Act is set aside. All legal consequences will follow automatically. Let the instruction dated 5[th] January, 2022 filed by Mr.Roychowdhry be kept with the record. In view of the above order, the writ petition being WPO No. 623of 2019 stand disposed of. (MD. NIZAMUDDIN, J.)