2021 (9) TMI 563

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....he first time from the portal displaying such transfer on 17th July, 2021 and displaying petitioner's income tax file has been transferred from Principal Commissioner of Income Tax-II Kolkata to Deputy Commissioner of Income Tax, Central Circle 19, New Delhi under Section 127 of the Income Tax Act, 1961. It appears from record annexed to the writ petition that a show-cause notice was issued to the petitioner on 5th September, 2019 giving him an opportunity to show-cause as to why his income tax file will not be transferred to Deputy Commissioner of Income Tax, Central Circle, New Delhi, within 14 days from the receipt of the said notice. The said show-cause notice appears at Page 34 of the writ petition. It appears from Annexure P-3 to the ....

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....etition which are as follows: "Your petitioner states that the respondent No.1 never replied or furnished any statements, evidences, information and documents to your petitioner. There was no communication from the Respondent No.1 pursuant to the replies given by your petitioner. On or about 20th July, 2021, your petitioner's income tax consultant while browsing on to the Income Tax web portal was shocked to see that your petitioner's case and jurisdiction was transferred from Kolkata to New Delhi under the respondent No.2. Copy of the screenshot of the Income tax portal showing the current status and jurisdiction of your petitioner's case as transferred to New Delhi is annexed hereto and marked as Annexure "P-5". Learned advoca....

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....at without considering and disposing the aforesaid letters/representations and without communication of the formal order of disposal and/or rejection of the petitioner's prayer made in the aforesaid letters such decision of transfer was taken and even such order of transfer has not been communicated to the petitioner and after about eighteen months from his second letter dated 3rd October, 2019, petitioner came to know from the official portal of income tax on 17th July, 2021 that his case has been transferred from Kolkata to Delhi. Considering the submission of the parties, respondents are directed to produce the record particularly with regard to the receipt of the letter dated 18th September, 2019 and fate or decision of the respondents ....