2014 (3) TMI 859

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.... Advocate assisted by Shri Mudit Agarwal, learned counsel for the petitioner and Shri Ghanshyam Chaudhary, learned counsel appearing for Income Tax Department. The petitioner has assailed the order dated 5th February, 2014, passed by the Deputy Commissioner of Income Tax, Range II, Lucknow, rejecting the petitioner's objection on the issue of jurisdiction of notice issued under Section 142 ....

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....Delhi. Admittedly, the petitioner shifted there at on 1.4.2012. Learned counsel for the petitioner further submits that the order impugned is based on misconception of the facts and law. that till date no order under Section 127 of the Income Tax Act has been passed by the competent authority to transfer the case from his jurisdiction. It is stated by him that Section 124 (2) empowers the Asses....

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....e provided therefor. Time limit is provided as one month to file an objection, if any, against such notice. Thus, he submits that the objection raise by the petitioner against the notice impugned is barred by time and is unsustainable in the eye of law. Moreover, provisions of Section 127 relating to the power to transfer the case is ordinarily the power vested with the Director General or the Chi....

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....rescribed manner information called for as per annexure and on the points or matters specified therein before the authority concerned at his office at Aayakar Bhavan, Lucknow on 6th January, 2014. Through the annexure to notice dated 24.12.2013 the petitioner was required to explain/furnish/produce the several details/documents for correct assessment of his income. Under Section 142 (2), the As....