2024 (6) TMI 821

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....he provisions of the Income Tax Act 1961 (for short, 'IT Act') and Rules made thereunder has filed the present writ petition impugning notices under Section 153A of the IT Act issued to the petitioner in respect of the Assessment Years 2015-16 to 2020-21 in Exts. P7 to P12. The petitioner has also impugned notices issued under Section 142 (1)/143 (2) of the IT Act in Exts. P14 to P16 in respect of the Assessment Years for which notices under Section 153A were issued to the petitioner. By way of amendment, the petitioner has impugned the assessment orders passed under Section 144 read with Section 153A of the IT Act for the Assessment Years 2015-16 to 2020-21 in Exts. P25 to P29 and P24 respectively. 2. The facts of the case are that the ....

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.... 1 Kg 337 gm of pure gold and 1Kg 305 gm of melted gold. He has stated that the gold was sold in Mumbai for Rs. 1,04,00,000/-. The said money was arranged by Mr Monty, a friend of the petitioner. The petitioner did not produce the sale invoices to substantiate his claim, nor could he give the whereabouts of Shri Monty before the DDIT (Inv.) Kozhikode. The cash component of Rs. 39 lakhs involved was explained as the money procured through a hand loan of Rs.1 5,00,000/- each from Mr Namdev, DamuKadam, Proprietor of Bombay Jewellery, Vadakara and from Mr Appaso Mahadev Irkar, Proprietor of Shreya Jewellery, Vadakara. It was further said that the remaining Rs. 9 lakhs was out of his accumulated savings. 2.3 Summons under Section 131 (1A) wer....

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....ection to the proposal to transfer the files to the 1st respondent. However, the petitioner did not file any objection to the said notice and therefore an order under Section 127 (2) of the IT Act was passed by the Principal Commissioner at Pune transferring the assessment proceedings from the 2nd respondent to the 1st respondent. 3.1 The learned Counsel for the petitioner has submitted that the files of the petitioner were transferred from Sangli to Kozhikode without the mandatory notice and hearing as provided by Section 127 (2) of the IT Act. He further submits that the reasons for the transfer of the assessment proceedings from Sangli to Kozhikode are not discernible in the orders passed under Section 127 (2) of the IT Act which has ....

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....hat the notice was not received by him cannot be accepted in view of the aforesaid facts. As the petitioner did not choose to file a reply, the order in Annexure R1(B) dated 09.04.2021 has been passed transferring the proceedings from Sangli to Kozhikode, as mentioned above. 5. The question of whether in the absence of DIN, the order becomes inoperative, is pending consideration before the Supreme Court in Special Leave Petition (Civil) Diary No. 46964/2023 arising out of the judgment of the Delhi High Court in Commissioner of Income Tax v. Brandix Mauritius Holdings Ltd Judgment dated 20.03.2023 in ITA 163 of 2023, wherein the learned Division Bench of the Delhi High Court in judgment dated 20.03.2023 has held that in the absence of DIN....