Ward 1(2) Dibrugarh C.r. Buidling Dibrugarh Assam Pin v. Renu Bamalwa

GAHC010097672018 THE GAUHATI HIGH COURT(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : I.A.(Civil) 252/2019 1:THE DY./ASSTT. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 4(3) KOLKATA 2: PRINCIPAL COMMISSIONER/COMMISSIONER OF INCOME TAX DIBRUGARH PUSHKARA HOUSE NATUN GAON P.O.- MOHANGHAT DIBRUGARH ASSAM PIN- 786008 3: THE DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX DIBRUGARH C.R. BUILDING DIBRUGARH ASSAM PIN- 786003 4: THE INCOME TAX OFFICER WARD 1(2) DIBRUGARH C.R. BUIDLING DIBRUGARH ASSAM PIN- 786003 VERSUS 1:RENU BAMALWA W/O. SRI BACHHRAJ BAMALWA BY OCCUPATION HOUSEWIFE C/O. MAHALYA ROAD DIBRUGARH- 789006 ASSAM 2:THE UNION OF INDIA REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE NEW DELHI. 3:CENTRAL BOARD OF DIRECT TAXES REP. BY ITS CHAIRPERSON UNDER THE MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) GOVERNMENT OF INDIA NORTH BLOCK NEW DELHI- 110001 Advocate for the Petitioner : MS. N HAWELIA Advocate for the Respondent : MR. A S DHILLON Linked Case : WP(C) 2940/20181:RENU BAMALWA W/O. SRI BACHHRAJ BAMALWA BY OCCUPATION HOUSEWIFE C/O. MAHALYA ROAD DIBRUGARH ASSAM VERSUS 1:UNION OF INDIA AND 4 ORS. REP. BY THE SECRETARY TO THE MINSITRY OF FINANCE GOVT. OF INDIA NEW DELHI 2:CENTRAL BOARD OF DIRECT TEXES REP. BY ITS CHAIRPERSON UNDER THE MINISTRY OF FINANCE (DEPTT. OF REVENUE) GOVT. OF INDIA NORTH BLOCK NEW DELHI 3:PRINCIPAL COMMISSIONER/COMMISSIONER OF INCOME TAX DIBRUGARH PUSHKARA HOUSE NATUN GAON DIBRUGARH ASSAM 4:THE DY./ASSTT. COMMISSIONER OF INCOME TAX DIBRUGARH C.R. BUILDING DIBRUGARH ASSAM 5:THE DY./ASSTT. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-4(3) KOLKATA Advocate for the Petitioner : MS. P S CHAKRABORTY Advocate for the Respondent : ASSTT.S.G.I. BEFOREHON' BLE MR. JUSTICE MANASH RANJAN PATHAK Date : 14-05-2019 ORDER Heard Ms. N Hawelia, learned Standing counsel, Income Tax Department for theapplicants/respondents. Also heard Dr. A Todi, learned counsel for the respondent No. 1/writpetitioner and Mr. A S Dhillon, learned CGC for the proforma respondent Nos. 2 and 3. Being aggrieved with the order of the Principal Commissioner of Income Tax, Dibrugarhissued under Memo No. T/J-105-Pr.CIT/DBR/2018-19/466-80 dated 02.05.2018, whereby the saidIncome Tax Commissioner in exercise of the powers under Section 127(2) of the Income Tax Act,1961 and all other powers conferred upon him, transferred the case of the Assessee, respondent No.1 herein/writ petitioner having Pan No. from the Assessing Officer, ACIT, Circle-1,Dibrugarh to the Assessing Officer, Central Circle-4(3), Kolkata, the said Assessee, respondent No. 1preferred the connected WP(C) No. 2940/2018 stating that the aforesaid impugned order dated02.05.2018 is not in conformity with the decision and direction of the Division Bench of this Courtdated 25.02.2016 passed in WP(C) No. 5828/2015 (Mul Chand Malu Vs. Union of India and Ors.) thatrelates to transfer of cases under Section 127 of the Income Tax Act, 1961. While issuing notice to the respondents in said WP(C) No. 2940/2018 on 11.05.2018, in theinterim, the Court suspended the said impugned order of the Principal Commissioner of Income Tax,Dibrugarh dated 02.05.2018, which is still in force. Rule in said writ petition was issued on14.11.2018. However, on the prayer of the applicants/respondent Income Tax Department, the Court by acommon order dated 24.09.2018 passed in WP(C) No. 3061/2018 observed that during pendency ofsaid writ petition, there shall not be a bar on the part of the Income Tax Department to issue notice tothe Assessee, the concerned writ petitioner/the respondent No. 1 herein, under Section 153(A) of the1961 Act, if so advised. While issuing notice to the respondents in said WP(C) No. 2940/2018 on 11.05.2018, in theinterim, the Court suspended the said impugned order of the Principal Commissioner of Income Tax,Dibrugarh dated 02.05.2018, which is still in force. Rule in said writ petition was issued on14.11.2018. However, on the prayer of the applicants/respondent Income Tax Department, the Court by acommon order dated 24.09.2018 passed in WP(C) No. 3061/2018 observed that during pendency ofsaid writ petition, there shall not be a bar on the part of the Income Tax Department to issue notice tothe Assessee, the concerned writ petitioner/the respondent No. 1 herein, under Section 153(A) of the1961 Act, if so advised. The applicants i.e., the Income Tax Department has preferred this application for a specificobservation/direction/clarification as to which of the Assessing Officer, whether the TransferorAssessing Officers at Dibrugarh, i.e., ACIT, Circle-1, Dibrugarh or the Transferee Assessing Officers atKolkata, i.e., ACIT, Central Circle-4(3), Kolkata shall issue notice under Section 153(A) of the IT Act,1961 to the respondent No.1/writ petitioner in terms of the common order dated 24.09.2018 passedin said WP(C) No. 2940/2018. It is to be noted herein that the order of the Principal Commissioner of Income Tax,Dibrugarh dated 02.05.2018 transferring the case of the concerned Assessee, i.e., the respondent No.1 herein/ writ petitioner from the Assessing Officer, ACIT Circle-1, Dibrugarh to the Assessing Officerof Central Circle-4(3), Kolkata is under suspension since 11.05.2018 in terms of the order of the Courtdated 11.05.2018 passed in said WP(C) No. 2940/2018 as noted above, which is in force till date andtherefore, any such notice to the said Assessee, i.e., the respondent No. 1 herein/writ petitioner underSection 153(A) of the 1961 Act, need to be issued only by the concerned Assessing Officer, ACITCircle-1, Dibrugarh, if so advised. With the aforesaid observation and directions, this Interlocutory application stands disposed of. JUDGE