CONSTITUTION OF INDIA, 1950

Article 226

Writ - Reopening of assessment under section 147 - Transfer of assessment proceedings initiated under Section 148 Jurisdiction of AO -

Petitioner was subjected to assessment before he shifted his residence to Ernakulam from Alappuzha. Petitioner submitted that he addressed the plea to ITO, Alappuzha for transfer of assessment proceedings initiated under Section 148. However, no action was taken giving cause to approach this Court with a prayer to issue writ of mandamus for considering such request. He further submitted that distance between Ernakulam and Alappuzha was 60 Km. and convenience of the assessee had to be seen as Authorities at Ernakulam would have the jurisdiction to take into consideration all aspects as would be applicable or otherwise. Held: Petitioner though shifted his residence in the year 2015 from Alappuzha to Ernakulam and issuance of Pan Card in the year 2019 was a testimony of the same for remaining assessment years, of course in case of any dispute with regard to income tax the jurisdiction would be vested with Authority in Ernakulam. AO was required to record the satisfaction as per the provisions of sub section (2) before the assessment was made. Equity can be addressed, by directing ITO to take a call on the plea under sub-section (4) of Section 124 or any other provisions regarding the jurisdiction of assessment or reassessment proceedings, by taking into consideration observation, herein above and the relevant provisions. Exercise be under taken within a period of one month and it was made clear that ITO would take into consideration whether the claim made by petitioner would or would not fall under sub-section (2), when the original assessment was made or otherwise.

REFERRED :

FAVOUR : Directions issued

A.Y. :

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