2018 (1) TMI 338

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....of Income Tax by which request for transfer of case to ACIT, Panvel Circle, Maharashtra has been rejected on the ground that the jurisdiction lies with the Circles/Wards of Joint Commissioner of Income Tax, Range-3, Indore and order dated 31.3.2014 (Annexure P/2), order of assessment year 2011-012 by which learned Assessing Authority, assessed Rs. 1,52, 04, 69,498/- as income of the petitioner and directed to pay the amount along with interest under Sections 234-A, 234-B, 234-C and 234-D and also issued notice under Section 271 (1) (c) of the Income Tax Act, 1971. The said assessment order has been challenged before the Appellate Authority i.e. Commissioner of Income Tax (Appeal). 3. The facts of the case are that the petitioner is a Priva....

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....mand of Rs. 69,17,14,030/- has been issued to the petitioner on 31.3.2014. The petitioner again filed a writ petition against the order by which a prayer for transfer of case has been rejected so also the order of assessment passed on 31.3.2014 and prayed for the following relief in para 7 of the writ petition, which reads as under:- "VII Relief Sought : A) a writ of certiorari and/or any other appropriate writ, direction or order, requiring the Respondent Nos. 1 & 2 to certify to this Hon'ble Court all the records of this case in which the impugned orders dated 27-03-2014 Annexure P/1 & order dated 22-10-2013/31-03-2014 Annexure P/2 have been issued and after examining the legality and/or propriety thereof, quash the same. B) a wri....

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....tted that the assesee has been assessed at Indore for several years, which is evident from copies of acknowledgments filed by the assessee as per Annexure P/4 at pages 54 to 58, which clearly indicates that the jurisdiction of the petitioner lies with the Income Tax Officer-3 (1), Indore. It is also submitted that summons was issued to the Director of the Company Shri Shailesh Gupta and he was the signatory authority on the return filed for the assessment year under consideration and notices were issued on 14.8.2013, 15.1.2014 and 28.2.2014, the assessee was not cooperated with the Department. In appeal, no application for grant of stay has been filed and if any prayer for stay is made before the Appellate Authority then 20% amount has to b....

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....nd give appropriate interim relief. In cases where denial of interim relief may lead to public mischief, grave irreparable private injury or shake a citizen's faith in the impartiality of public administration, a Court may well be justified in granting interim relief against public authority. But since the law presumes that public authorities function properly and bonafide with due regard to the public interest, a court must be circumspect in granting interim orders of far reaching dimensions or orders causing administrative, burdensome inconvenience or orders preventing collection of public revenue for no better reason than that the parties have come to the Court alleging prejudice, inconvenience or harm and that a prima facie case has bee....