Rana And Company v. Chief Commissioner Of Income Tax And Others

IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH. C.W.P. No.21440 of 2008Date of decision: 22.12.2008 Rana and Company. Vs. Chief Commissioner of Income Tax and others. -----Petitioner -----Respondents CORAM:- HON'BLE MR JUSTICE ADARSH KUMAR GOELHON'BLE MR JUSTICE L.N. MITTAL Present:-Mr. Pankaj Jain, Advocatefor the petitioner.----- ORDER: This petition seeks quashing of order of the ChiefCommissioner of Income Tax, Annexure P-8, dated 19.11.2008determining the jurisdiction over the case of the assessee to be withRange-I, Chandigarh, which has the territorial jurisdiction over Nangal. The petitioner made an application to the effect that casefile of the petitioner for the assessment proceedings be transferred fromRange-I, Chandigarh to Range-VI, Mohali as the petitioner had shiftedhis principal place of business from Nangal to Mohali. After inquiry, itwas held by the Chief Commissioner that the facts stated by thepetitioner were not correct and accordingly, the jurisdiction was held tobe with Range-I, Chandigarh. We have heard learned counsel for the petitioner. We do not find any illegality in the impugned orderdetermining jurisdiction to Range-I, Chandigarh. Even otherwise,question whether the assessment takes place at Chandigarh or Mohaliis not a question which can have any serious prejudice to the rights ofthe petitioner, which may call for interference under Article 226 of theConstitution. Dismissed. ( ADARSH KUMAR GOEL )JUDGE December 22, 2008ashwani ( L. N. MITTAL ) JUDGE