TaxTMI 
TaxTMI 
2018 (12) TMI 2042
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....herefore, with the consent of the parties, the matter was heard on merits and a judgment is being passed in the matter. 02-The petitioner before this Court has filed present petition being aggrieved by order dated 27/03/2014 passed by Chief Commissioner of Income Tax, Indore (Annex.-P/1). The petitioner is also challenging assessment order dated 29/03/2014 for the Assessment Year 2011-12. 03-The petitioner's contention is that the petitioner Company is a Private Limited Company engaged in the business of trading of Pulses and other commodities and is having registered office at Mumbai and a branch office at Indore. The petitioner Company was incorporated on 31/03/2007 under the provisions of Companies Act, 1956 with registered off....
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.... No.1 in respect of jurisdiction and the respondent No.1 has also declined to transfer the case to the Chief Commissioner of Income Tax against which the writ petition has been filed. 07-Learned Senior Counsel has argued before this Court that income tax returns of the Company were submitted from Maharashtra. Registered office of the Company, which is in the Maharashtra and by no stretch of imagination the Income Tax Officer - 3 (1), Indore, was having jurisdiction in the matter to proceed ahead and therefore, the order passed by the Chief Commissioner as well as the assessment order are bad in law. 08-Reliance has been placed by learned counsel for the petitioner upon the judgments delivered in the case of Commissioner of Sales Tax, ....
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.... Thane and accordingly, the Commissioner of Income Tax, Thane was requested to give "No Objection" of the concerned Assessing Officer for transfer of the case, however, the Commissioner of Income Tax, Thane has denied to give "No Objection" as on inquiry it was found that there was no office of the assessee on the given address at the relevant point of time. Respondents have also stated that assessee has not made any objection under Section 124 (3) of the Income Tax Act, 1961, however, assessee has submitted only an application under Section 127 (1) of the Income Tax Act, 1961. 12-The respondents have also stated that notice under Section 143 (2) and 142 (1) were issued on 14/08/2013, 15/01/2014, 28/02/2014, meaning thereby, sufficient o....
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....n paragraph No.3 reads as under:- "3.M/s. Frolic Reality Pvt. Ltd. [PAN AABCF1089Q] : M/s. Frolic Reality Pvt. Ltd. was incorporated on 31.03.2007 and has been e-filing its return right from the beginning with Ward 3(1), Indore. As per Income Tax Return filed by the company, the address was shown as A-9/2, MIDC Taloja Industrial Estate, District - Raigarh, Maharashtra. The case has been selected for scrutiny in the F.Yr. 2011-12 for the assessment year 2010-11 and the assessment for the same has been completed on 31.03.2013 wherein a demand of Rs. 5,93,14,060/- has been raised. The case for assessment year 2011-12 & 2012-13 are selected for scrutiny in CASS i.e. through computer. The original return for the A.Y. 2011-12 was filed o....
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....cer at Indore. 17-Original record was also produced before this Court by the Income Tax Department and the same reveals that the demand was issued after passing of the assessment order to the tune of Rs. 5,93,14,060/- to the petitioner Company for the Assessment Year 2010-11. 18-The Income Tax Department has also passed an assessment order against the assessee for the subsequent years i.e. 2011-12 on 29/03/2014, against which the assessee has preferred an appeal at Indore itself, meaning thereby, the assessee again challenged the same impugned order dated 29/03/2014 before this Court and has preferred an appeal as per the provisions of Income Tax Act, 1961 and the same is also pending. 19-This Court has carefully gone through the j....