2019 (4) TMI 221

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....writ petition filed by the petitioner/Assessee M/s.Karandhai Tamizh Sangam, challenging the transfer of Assessment Proceedings by the Commissioner of Income Tax, from the Deputy Commissioner of Income Tax, Circle I, Thanjavur, to another Authority in Thanjavur itself viz., the Joint Commissioner of Income Tax, Thanjavur Range. 3.The learned Single Judge dismissed the writ petition by the order under appeal dated 24.08.2011, following the decision of the Constitution Bench of the Hon'ble Supreme Court in Kashiram Aggarwalla Vs. Union of India and others reported in AIR 1965 Supreme Court 1028. The relevant portion of the order passed by the learned Single Judge, in this regard, is quoted below for ready reference. "14. In view of the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Commissioner of Income Tax. Therefore, the said contention is rejected as it is without any legal basis. 17. The learned Counsel for the petitioner further pleaded that the Joint Commissioner of Income Tax, Trichy, is holding additional charge of Thanjavur District and is not a Joint Commissioner of Thanjavur regular and, therefore, it cannot be treated as a transfer within the same city. 18. This argument appears to be a fallacy as the transfer of the file is a transfer from one Assessing Office to another Assessing Office of the same city, locality or place. The post is be held by a person who is directed to take charge of the said post. The petitioner's plea that the in-charge officer has no power, cannot be countenanced as the ....