2005 (10) TMI 49

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....x Department. The petitioner is challenging exhibit P14 order issued by the Chief Commissioner of Income-tax justifying the transfer of the petitioner's file from the present Assessing Officer under the Income-tax Act to the Central Circle. Exhibit P14 is issued by way of clarification pursuant to a direction contained in an earlier judgment obtained by the petitioner from this court. It is seen f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Income-tax Officer, Ward-I, Trivandrum, where the petitioner is filing returns and getting assessment orders, standing counsel submitted that even after transfer of file to the Central Circle, the petitioner kept on filing returns before the previous Assessing Officer who without noticing the transfer passed intimation orders under section 143(1)(a) of the Income-tax Act. According to him, on....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e the petitioner to retain assessments with the previous officer even after the transfer of the raid file to another officer. This court has taken a similar view in Redwood Hotel P. Ltd. v. Chief CIT [2003] 259 ITR 191 (Ker). The next contention raised by counsel for the petitioner is that even if the raid cases were transferred to the Central Circle, regular assessments should be retained with th....