AI Drafter 
TaxTMI 
TaxTMI 
TaxTMI 
2015 (12) TMI 130
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....n, they are clubbed together, heard together and disposed off by this common order for the sake of convenience. 2. The first common legal issue in these appeals is with regard to assumption of jurisdiction of the Joint Commissioner of Income-tax, without order u/s.120(4)(b) of the I.T.Act, 1961. 3. The ld. AR submitted that the JCIT assumed jurisdiction to frame the assessments in these cases without an order u/s.120(4)(b) of the Act notifying the office of the JCIT, Thanjavur Range, Thanjavur, as an Assessing Officer. 4. We have heard both the parties and perused the material on record. It is fairly conceded by the ld. AR that in similar circumstances in the case of M/s. Karandhai v. CIT, that assessee has filed a Writ Petition in....
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....t in the case of T.S.Sujatha Vs Union of India reported in (1999) 151 CTR 29." 9. Section 127(1), (2) and (3) of the Act, which are relevant to the present case, read as follows: "Section 127. (1) The Director General or Chief Commissioner or Commissioner may, after giving the assessee a reasonable opportunity of being heard in the matter, wherever it is possible to do so, and after recording his reasons for doing so, transfer any case from one or more Assessing Officers subordinate to him (whether with or without concurrent jurisdiction) to any other Assessing Officer or Assessing Officers (whether with or without concurrent jurisdiction) also subordinate to him. (2) Where the Assessing Officer or Assessing Officers fr....
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....nder Section 127(3) as the file is transferred to the Assessing Officer of same city, locality or place. The controversy raised by the petitioner in the present case revolves on interpretation of Section 127(3) of the Act. He pleads that since the authority is different, the provision of Section 127(1) has to be complied. 11. Section 127(3) was considered by a Bench of Five Judges of the Honourable Supreme Court in Kashiram Aggarwalla Vs. Union of India and Others reported in AIR 1965 Supreme Court 1028, in a case of transfer of proceedings from Income Tax Officers 'D" Ward District IV(I) and 'F' Ward District IV(2), Calcutta to the Income Tax Officer 'E' Ward Companies District III, Calcutta. The challenge was made t....
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....easons for the transfer is also unnecessary, and this view is plainly consistent with the scheme of the provision and the true intent of its requirements. We would accordingly hold that the impugned orders cannot be challenged on the ground that the Board has not recorded reasons in directing the transfer of the cases pending against the assessee from one Income-tax Officer to another in the same locality." (emphasis supplied) Therefore, the case of the petitioner that the opportunity should be given and a reasoned order should be passed has no legal basis. In this case, the transfer would fall within the meaning of transfer within the same city, locality or place and therefore, the requirement of opportunity or recording of reason....
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....on Bench of Gujarat High Court reported in (2011) 237 CTR (Guj) 304 is also a case which falls under Section 127(2) of the Act. (vi) Vijayasanthi Investments (P) Ltd., Vs. Chief Commissioner of Income Tax and Others rendered by the Division Bench of Andhra Pradesh High Court reported in (1991)91 CTR (AP)36 equivalent to (1991)187 ITR 405(AP) is also a case of transfer from Bombay to Visakhapatnam. 13. Therefore, all the decisions cited by the learned Counsel for the petitioner will not apply to the facts of the present case as they are distinctly different and the provision of law which has been considered by the Courts in those cases are not relevant to the facts of the present case. 14. In view of the decision of a Five Jud....
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....ome Tax. Therefore, the said contention is rejected as it is without any legal basis." Since the facts of the present case are similar to that considered by the Jurisdictional High Court, which is applicable to the present case also, following the same, we are inclined to dismiss this ground of appeal. 5. Other grounds raised by the assessee are with regard to confirming the additions made by the Assessing Officer in the assessment order passed u/s.144 of the Act, by the CIT(Appeals). 6. We have heard both the parties and perused the material on record. Admittedly, in this case, the assessment was framed for all the impugned assessment years, ex parte, u/s.144 of the Act and the AO made various additions by estimating the income fr....