TaxTMI 
TaxTMI 
1996 (3) TMI 120
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....y of the same is annexure P-1 with the writ petition. The assessment for the year in question was completed by the Income-tax Officer, Pune, under section 143(1) of the Income-tax Act, 1961 (for short, "the Act"), on the returned income. The order of assessment dated March 30, 1989, (annexure P-3 with the writ petition), was communicated to the petitioner and a copy thereof was also sent to the Army authorities at Pune for debiting the sum of Rs. 2,771 to the account of the petitioner which was found payable in terms of the assessment order. It is not in dispute before us that this amount has since been debited/paid by the petitioner. After his retirement from the Army, the petitioner shifted to Jalandhar in the State of Punjab and settl....
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....er. The aforesaid notice issued under section 148 of the Act has been impugned by the petitioner in the present petition filed under article 226 of the Constitution, inter alia, on the ground that the Income-tax Officer, Jalandhar, who has initiated the reassessment proceedings has no jurisdiction in the matter. It is also alleged in the petition that the proceedings have been initiated by the income-tax authorities only to harass the petitioner at the instance of the father of his son-in-law. While issuing notice of motion, this court stayed further proceedings before the Income-tax Officer, Jalandhar (respondent 2). In the written statement filed on behalf of the respondents, a preliminary objection has been taken to the effect that th....
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....been deposited/accounted for. Thereafter, if the assessment proceedings are to be reopened or if the income for the relevant assessment year is to be reassessed, it is the Income-tax Officer who assessed the same in the first instance alone has the jurisdiction to proceed in the matter under section 147 read with section 148 of the Act unless the case has been transferred by a competent authority to another Assessing Officer under section 127 of the Act and in that event the latter will have jurisdiction to proceed. Section 127 of the Act which is relevant for our purpose is reproduced hereunder for facility of reference : " 127. Power to transfer cases.---(1) The Director-General or Chief Commissioner or Commissioner may, after giving, ....
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....shall be deemed to require any such opportunity to be given where the transfer is from any Assessing Officer or Assessing Officers (whether with or without concurrent jurisdiction) to any other Assessing Officer or Assessing Officers (whether with or without concurrent jurisdiction) and the offices of all such officers are situated in the same city, locality or place. (4) The transfer of a case under sub-section (1) or sub-section (2) may be made at any stage of the proceedings, and shall not render necessary the reissue of any notice already issued by the Assessing Officer or Assessing Officers from whom the case is transferred. Explanation.---In section 120 and this section, the word 'case', in relation to any person whose name is s....
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....asons for the transfer. The Explanation to section 127, makes it clear that once an order of transfer is made under the section, all pending proceedings for different years are transferred and the Assessing Officer to whom the case is transferred would be in a position to continue all the pending proceedings and to institute further proceedings against the assessee in respect of any year, past or future, and even to reopen the assessment for an earlier year which stood completed at the date of the transfer. It is clear that in the absence of any transfer order no Assessing Officer other than the one who initiated the proceedings or completed the assessment shall have jurisdiction to Continue with the proceedings or even to reopen a conclude....