Wp/24523/2004 Of Smt. Thohida Sultana v. The Commissionerof Income Tax

IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE THIRTIETH DAY OF DECEMBERTWO THOUSAND AND FOUR PRESENT THE HON'BLE MR JUSTICE M.H.S. ANSARI AND THE HON'BLE MR JUSTICE ELIPE DHARMA RAO WRIT PETITION NO : 24523 of 2004 Between: Smt. Thohida Sultana, W/o. Abdul SaleemR/o. D.No. 44-1-25/4, Near Ramgopal Theatre,Gunadala, Vijayawada- 520 004. AND ..... PETITIONER 1. The Commissioner of Income Tax, (Appeals), Vijayawada. 2. The Commissioner of Income Tax, Vijayawada Circle, Vijayawada. 3. The Income Tax Officer, Ward-2(1), C.R. Buildings, M.G. Road, Vijayawada. .....RESPONDENTS Petition under Article 226 of the Constitution of India praying that in thecircumstances stated in the affidavit filed herein the High Court will be pleased to issue anappropriate order or direction more particularly one in the nature of Writ of mandamusdeclaring that the third respondent has no jurisdiction to initiate the assessment proceedingsfor the petitioner with respect to the year 2000-2001 in view of Clause (b) of Sub-Section (1)of Section 124 and the Circular of Joint Commissioner of Income Tax in F.No.Jurs/2001-2002, dated14-09-2001 and (2) to further declare that the consequential orders passed by the secondrespondent dated 21-09-2003 and passed by the first respondent in AppealNo(s).0088/VJA/CITY(A)/VJA/03-04, dated 03-12-2004 are invalid inoperative, void, abinitio,without jurisdiction and in violation of principles of natural justice. Counsel for the Petitioner: MR.P.R.PRASAD SC FOR INCOME TAX The Court made the following : O R D E R (Per Sri Justice M.H.S.Ansari) Heard learned counsel for respective parties. From the impugned order of the learned Commissioner of Income Tax (Appeals), it wouldappear that pursuant to the directions of this Court in W.P.No.25490 of 2002, dated28.10.2004, whereby this Court gave a direction to the petitioner to raise all questionsregarding the jurisdiction of the assessing officer before the appellate authority, the appellateauthority decided the matter in favour of the revenue and against the assessee. Aggrievedby the said decision of the appellate authority, instant writ petition is filed questioning thejurisdiction of the assessing officer. According to the petitioner-assessee, Income Tax Officer, Ward-II, Vijayawada has nojurisdiction to make assessments and that the jurisdiction over the petitioner vests with theIncome Tax Officer, Ward-II(1), Vijayawada. The impugned order is a comprehensive order disposing of the appeal against the order under Section 144 of the Income Tax Act passed by the Income Tax Officer, Ward-II (1),Vijayawada, for the assessment years 2000-2001 and therein the jurisdiction of the IncomeTax Officer has also been considered, as noticed supra, in pursuance of the directions ofthis Court dated 28.10.2004. Admittedly, an appeal lies against the impugned order before the learned Income TaxAppellate Tribunal under Section 253 of the Act. In such view of the matter, we are not inclined to consider the merits of the controversy,leaving it open to the petitioner to raise all such questions including that of jurisdiction beforethe appellate authority, if so advised. With the observations as above, writ petition accordingly stands disposed of, keeping allquestions open. -------------------------------JUSTICE M.H.S.ANSARI 30[th] December, 2004 ------------------------------------------- JUSTICE ELIPE DHARMA RAO PGS To 1. The Commissioner of Income Tax, (Appeals), Vijayawada. 2. The Commissioner of Income Tax, Vijayawada Circle, Vijayawada. 3. The Income Tax Officer, Ward-2(1), C.R. Buildings, M.G. Road, Vijayawada. 4. 2 CD copies. THE HON'BLE MR JUSTICE M.H.S. ANSARI AND THE HON'BLE MR JUSTICE ELIPE DHARMA RAO WRIT PETITION NO. 24523 of 2004 (Per Sri Justice M.H.S.Ansari) 30[th] December, 2004