TaxTMI 
TaxTMI 
TaxTMI 
2018 (5) TMI 1265
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....Tax Officer, Ward 11(3), Mumbai, issued notice, dated 22.03.2001, to the assessee under Section 148 of the Income Tax Act, 1961 (for short 'the Act') proposing to reassess his income. The assessee sent his reply, dated 26.04.2001, stating that as he was assessed at Hyderabad, he is submitting returns to the Assessing Officer at Hyderabad i.e., the Assistant Commissioner of Income Tax (ACIT), Ward/Circle 2(2), Hyderabad. Evidently, on the said ground, no separate returns were filed at Mumbai by the assessee in response to the aforesaid notice issued under Section 148 of the Act. Thereafter, a further letter/notice was issued by the ACIT, Circle 27(1), Mumbai, on 27.12.2001 stating that the assessee filed his returns in Mumbai. A reply to the said letter/notice was sent by the assessee on 07.01.2002 denying the filing of such returns. A few months thereafter, the ACIT, Circle 5(1), Hyderabad, issued separate notices in pro forma, dated 12.02.2002, to the assessee purportedly under Section 143(2) of the Act for the aforementioned assessment years and in connection therewith, the assessee was required to attend the office of the Assessing Officer on the date specified therein. Accordin....
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....GE Packaged Power Inc. (2015) 56 Taxmann.com 190 (Delhi) and of the Supreme Court in Ian Peter Morris vs. Assistant Commissioner of Income-tax (2016) 389 ITR 501 (SC). 4. Mr.J.V.Prasad, learned standing counsel for the Income Tax Department appearing for the respondent, has opposed the above submissions and argued that though the assessee may not have filed his returns at Mumbai, as he was working within the territorial jurisdiction of the Assessing Officer at Mumbai and receiving remuneration, the said Assessing Officer has every jurisdiction to initiate proceedings under Section 148 of the Act. In support of his submissions, the learned standing counsel has referred to and relied upon Sections 120 and 124 of the Act. As regards the objection with regard to the transfer of the case from Mumbai to Hyderabad, the learned standing counsel has submitted that the assessee has not only not raised this issue of transfer without notice before the Assessing Officer as well as the two Appellate fora, but also he has appeared before the Assessing Officer at Hyderabad after such transfer and availed the opportunity of putting-forth his objections during the hearings and therefore, he cannot ....
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....- (a) in respect of any person carrying on a business or profession, if the place at which he carries on his business or profession is situate within the area, or where his business or profession is carried on in more places than one, if the principal place of his business or profession is situate within the area, and (b) in respect of any other person residing within the area. (2) Where a question arises under this Section as to whether an Assessing Officer has jurisdiction to assess any person, the question shall be determined by the Director General or the Chief Commissioner or the Commissioner; or where the question if one relating to areas within the jurisdiction of different Directors General or Chief Commissioners or Commissioners concerned or, if they are not in agreement, by the Board or by such Director General or Chief Commissioner or Commissioner as the Board may, by notification in the Official Gazette, specify." 7. At the relevant point of time, when notice under Section 148 of the Act was issued by the Assessing Officer at Mumbai, the assessee was, admittedly, employed in Mumbai and residing thereat. It is not the pleaded case of the assessee that no notif....
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.... the ground of failure of issue of notice is a jurisdictional one, it could be raised at any stage. The learned counsel has submitted that before passing an order of transfer, notice to the assessee is mandatory and in support of this submission, he has relied upon the judgments in Lt.Col.Paramjit Singh vs. Commissioner of Income-tax (1996) 89 Taxman 536 (Punjab & Haryana), Piyush Shelters India (P) Ltd. vs. Commissioner of Income-tax, Gurgaon (2015) 56 Taxmann.com 72 (Punjab & Haryana), Devidas vs. Union of India (1993) 200 ITR 697 (Bombay), Commissioner of Income-tax (Noida) vs. Deepak Gupta (2013) 219 Taxman 1 (Allahabad), Vijayasanthi Investments (P) Ltd., vs. Chief Commissioner of Income-tax (1991) 56 Taxman 190 (A.P.), Madhu Khurana vs. Commissioner of Income-tax (2011) 200 Taxman 297 (Gujarat), Chaitanya vs. Commissioner of Income-tax (2011) 196 Taxman 104 (Bombay), Commissioner of Income Tax vs. Ganga Dhar Aggarwal (2007) 164 Taxman 61 (Delhi) and Smt.Smriti Dedia vs. Union of India (2011) 339 ITR 37 (Calcutta). The learned counsel has also submitted that before passing an order of transfer, recording of reasons is mandatory under Section 127 of the Act and to buttr....
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....these appeals before this Court. There is another perspective from which this issue is required to be examined. In our opinion, both the requirements of prior notice and recording of the reasons before passing the order of transfer were envisaged to enable the party likely to be affected by such transfer to submit his objections. If the assessee had any such sustainable objection, he is expected to have raised the same before the Assessing Officer at Hyderabad after the transfer of the case. From the fact that the assessee has not raised any such objection would clearly show that he had no grievance against the transfer as such. Indeed, the assessee objected to the jurisdiction exercised by the Assessing Officer at Mumbai on the ground that he was being assessed at Hyderabad. Transfer of the case to Hyderabad is obviously in tune with his objection, which appears to be the reason why the assessee has not raised any objection on the transfer. The assessee has also not pleaded any prejudice on account of transfer or purported absence of reasons for such transfer. For the aforementioned reasons, we reject this submission of the assessee as well. 11. The issue as to whether the assess....