2019 (12) TMI 1240

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..... S. Roy Chowdhury, Adv., for respondents. The Court : This is an application under Article 226 of the Constitution of India, wherein the writ petitioner is aggrieved by the transfer order dated September 2, 2019, passed by the Principal Commissioner of Income Tax-IV, Kolkata, being the respondent no.1 herein. By this order, the respondent no.1 has transferred the jurisdiction of the petitio....

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....n further relied on the following judgments: (i) Ajantha Industries And Others -vs- Central Board of Direct Taxes And Others, reported in (1976) 102 ITR 281; (Supreme Court) (ii) Chotanagpur Industrial Gases (P.) Ltd. And Others -vs- Commissioner of Income-Tax And Others, reported in (1998) 233 ITR 377; (Calcutta High Court) (iii) Naresh Kumar Agarwal -vs- Union of India....

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....the materials on record. It would be firstly relevant to go through the notice of transfer. The same is delineated below: "You are requested to appear before the undersigned in connection with transfer of jurisdiction from DCIT/ACIT, Circle-12(2), Kolkata to DCIT/ACIT, Central Circle-2(3), Bengaluru with all relevant documents in support of your claim, at Aayakar Bhawan, Room No.4, 6th Fl....

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.... in this behalf, I, Principal Commissioner of Income Tax-4, Kolkata hereby transfer jurisdiction of the following cases, the particulars of which are mentioned in Col.2 & 3 of the Schedule herein below from the Assessing Officer mentioned in Col.4 to the Assessing Officer mentioned in Col.5 as mentioned below:-" On a bare perusal of the notice of transfer and the impugned order, it is palpably ....