Wtax/498/2016 Of Aadishakti Metallics Pvt. Ltd v. The Pr. Commissioner Of Income Tax And 3 Ors

Court No. - 3 Case :- WRIT TAX No. - 498 of 2016 Petitioner :- Aadishakti Metallics Pvt. Ltd.Respondent :- The Pr. Commissioner Of Income Tax And 3 Ors. Counsel for Petitioner :- Ashish Bansal Counsel for Respondent :- C.S.C.,Praveen Kumar,Praveen Kumar Hon'ble Naheed Ara Moonis,J.Hon'ble Saumitra Dayal Singh,J. Heard Sri Ashish Bansal, learned counsel for the petitioner and Sri Praveen Kumar, learnedcounsel for the revenue. Challenge has been raised to the order dated28.1.2016 passed by respondent no.1, underSection 127 of the Income Tax Act, 1961(hereinafter referred as the Act) whereby thejurisdiction to make assessment in the case ofthe petitioner, under the Act, was transferredfrom Income Tax Officer, Ward-3(3), Chandaulito Assistant Commissioner of Income Tax,Circle-3, Jamshedpur. Having heard the learned counsel for theparties, it transpires that the transfer orderhad been passed on the strength of a report ofa Commission with respect to allegations as tothe illegal mining of iron and manganese oreat Jharkhand. It has been the case of the petitioner, fromvery beginning that it was not involved in any activity of mining and that it had no means toparticipate in the assessment proceedings atJabalpur. As to its own business, the petitionerhad disclosed that he had business ofprocessing and screening of iron ore atJharkhand but that it was itself not engaged inany mining activity. Whatever be the facts, at present, we noticeinitially, the Court vide its order dated27.7.2016 had stayed the operation and effectof the transfer order dated 28.1.2016. Uponexchange of counter affidavit, the matterremained pending and the stay order wasvacated, vide order dated 8.3.2018. More thanthree and half years have elapsed and noproceeding has yet been initiated by theAssistant Commissioner of Income Tax, Circle-3, Jamshedpur. In the status of the pleadings and theproceedings, we do not find any valid reasonon the basis of which the proceedings thejurisdiction over the assessee/petitioner maycontinue to stand transferred, any further. We also take note of the fact that duringpendency of the present petition, thepetitioner was assessed to tax for the A.Y.2014-15 at Chandauli.That order came to bepassed while the stay order was in operation.Accordingly, the writ petition is allowed. The order dated 28.1.2016 passed by respondentno.1, under Section 127 of the Income Tax Act,1961 is set aside, leaving it open to theassessing authority at Chandauli to act strictly,in accordance with law with respect toassessment that may be pending. It is made clear that there was no interimorder in these proceedings from 8.3.2018 aftervacation of the interim order. Order Date :- 1.10.2021 M. Tariq