Wp/25490/2002 Of Ssmt.thohida Sultana v. Commr Of Income Tax Vijayawada And Anr

IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE TWENTY EIGHTH DAY OF OCTOBERTWO THOUSAND AND FOUR PRESENT THE HON'BLE MR JUSTICE BILAL NAZKI and THE HON'BLE MR JUSTICE S.ANANDA REDDY WRIT PETITION NO : 25490 of 2002 Between: Thohida Sultana, W/o Sri Abdul Saleem, Occ:Proprietor, Allwyn Auto Agencies,Allied Plaza, R/o D.No.27-18-88/3, Durgaiah Street, Governorpet, Vijayawada –520 002. AND ..... PETITIONER 1. The Commissioner of Income Tax, Vijayawada 2. 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 may be pleased toissue an appropriate order or direction more particularly one in the nature of Writ ofMandamus declaring that the proceedings of the first respondent inHqrs/Tech/Grie/47/CIT/Vja/2002-03, dt.10.12.2002 is illegal and contrary to theprovisions of Income-Tax Act,1961 and to further declare that second respondenthas no jurisdiction to entertain and decide the assessment pursuant to the noticeissued by the second respondent under Section 142 of the Income Tax Act,dt.20.12.2002 and consequently transfer the proceedings to ITO Ward-2(4). The Court made the following O R D E R(Per the Hon’ble Sri Justice Bilal Nazki): Heard learned counsel for the parties. Controversy in the writ petition is with regard to jurisdiction of the Assessing Officer.During the pendency of this writ petition, we are told that assessment has alreadybeen made and against the order of assessment pertaining to the year 2000-2001,appeal has been filed by the petitioner, which is pending, before the appellateauthority. Since assessment has already been made by the authority, who according to thepetitioner has no jurisdiction and the matter is pending before the appellateauthority, therefore, we think it appropriate that the appellate authority should decidethe question of jurisdiction as well. The petitioner, as such, given liberty to raise all questions regarding the jurisdictionof the Assessing Officer before the appellate authority. The appellate authority isdirected to decide the question of jurisdiction, in accordance with law, dehors theorder of the Commissioner passed earlier. The writ petition is accordingly disposed of. No order as to costs. 28[th] October, 2004. (BILAL NAZKI, J) _____________________ _____________________ Note:Office is directed to dispatch the copy of the order immediately. B/o vrn To 1. The Commissioner of Income Tax, Vijayawada 2. The Income Tax Officer, Ward-2(1), C.R.Buildings,M.G.Road, Vijayawada. 3 Two C.D copies