INCOME TAX ACT, 1961

--Transfer of case --Validity No order passed transferring assessment records from Kolkata to Delhi--Assessee who had filed income-tax returns in Kolkatta, has challenged the notice under section 148 issued by ITO, New Delhi, on the ground that there was no order of transfer of assessment records from Kokkata to Delhi, under section 127 and as the respondent had no jurisdiction and authority to assume jurisdiction over assessee. Held: Unless records were validly ransferred from Kolkatta to New Delhi, the authorities of New Delhi had no jurisdiction to issue notice under section 148. Hence, impugned notice under section 148 issued by the ITO, Delhi, was arbitrary, without jurisdiction and illegal.

Income Tax Act, 1961 Section 127

Income Tax Act, 1961 Section 148

IN THE CALCUTTA HIGH COURT

SOUMITRA PAL J.

Smriti Kedia v. Union of India & Ors

W.P. No. 1984 of 2006

8,11 April 2011

Petitioner by : V. Murarka, Advocate, and Ms. Sutapa Roy Chowdhury, Advocate,

Respondents by : D. Shome, Senior Advocate, and Smita Das De, Advocate,