Wp/1607/2014 Of M/S Aspirant Mercantile Co. Pvt. Ltd v. Income Tax Department

Writ Petition No.1607/2014 04.03.2014 Shri P.M. Choudhari, learned counsel for the petitioner. Shri R.L. Jain, learned Senior Counsel with Ms.Veena Mandlik, learned counsel for the respondent. With consent heard finally. By filing this petition under Article 226 of the Constitution of India, the petitioner has alleged the inaction on the part of respondent in not deciding the petitioner's objection about the territorial jurisdiction of the respondents in proceeding for assessment in the petitioners case at Indore (M.P.). According to the learned counsel for the petitioner in view of the provisions contained in Section 124 (2) (3) and (4) of the Income Tax Act, 1961, the respondents are required to refer the matter to the higher authorities for determination of the question of jurisdiction raised by the petitioner before proceeding in the assessment, however without deciding the petitioners contention to that effect the respondents are proceeding ahead for assessing the petitioner. Having considered the submissions made by the learned counsel for the parties, as agreed to, we dispose of this writ petition by directing the competent authority of the respondents to decide the petitioners grievance about the jurisdiction and pass an appropriate order on it keeping in view the provisions of Section 124 (2) (3) and (4) of the Income Tax Act, 1961, as expeditiously as possible. Till such decision is taken the assessment proceedings shall not proceed further. Cc today. (Shantanu Kemkar) (Mool Chand Garg) Judge Judge Arun