Bajranglal Bamalwa and M/s Nemichand Bamalwa and Sons and Rohit Bamalwa and Hansraj Bamalwa and Santosh Bamalwa and Usha Bamalwa and Vishal Bamalwa and Bachh Raj Bamalwa and Hansraj Bamalwa and Meenakshi Bamalwa and Madanlal Bamalwa and Vinay Bamalwa and Sheetal Bamalwa and Vinod Bamalwa and Bachh Raj Bamalwa and M/s Easy Commodities Trade Pvt. Ltd. and Rahul Bamalwa and Nemichand Bamalwa and Sons Jewellers Pvt. Ltd. and M/s Hasraj Bamalwa an HUF V. Union of India and Central Board of Direct Taxes and Principal Commissioner/Commissioner of Income Tax Dibrugarh and Deputy/Assistant Commissioner of Income Tax Dibrugarh and Deputy/Assistant Commissioner of Income Tax Central Circle-4(3) Kolkata and Income Tax Officer Ward No. 1(2) Dibrugarh

WP(C)/3096/2018

AI Insights

The case involves multiple writ petitions filed by members of the Bamalwa family and their associated businesses against the Union of India and various tax authorities. The primary grievance was the improper transfer of their income tax files to Kolkata instead of Dibrugarh, which was the appropriate jurisdiction. During the pendency of these petitions, the files were transferred back to Dibrugarh, and the assessments were completed. The court, upon this development, decided that further adjudication was unnecessary and closed the petitions.

• Counselvise Citation: [2021] 140 COUNSELVISE.COM (IT) 800956 (HC-MISC)
• Appeal Type: Others
• Pronouncement Date: 11-01-2021
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: S G I
• Assessee Lawyers: PS CHAKRABORTY
• Keywords: File transfer; Income Tax; Jurisdiction

Judgement Text

"Page No.# 1/27 GAHC010095922018 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/2943/2018 BAJRANGLAL BAMALWA S/O. LT. NEMICHAND BAMALWA, BY OCCUPATION BUSINESS, C/O. MAHALAYA ROAD, DIBRUGARH, ASSAM VERSUS UNION OF INDIA AND 4 ORS. REP. BY THE SECRETARY TO THE MINISTRY OF FINANCE, GOVT. OF INDIA, NEW DELHI 2:CENTRAL BOARD OF DIRECT TAXES REP. BY ITS CHAIRPERSON UNDER THE MINISTRY OF FINANCE (DEPTT. OF REVENUE) GOVT. OF INDIA NORTH BLOCK NEW DELHI 3:PRINCIPAL COMMISSIONER/COMMISSIONER OF INCOME TAX DIBRUGARH PUSHKARA HOUSE NATUN GAON DIBRUGARH ASSAM 4:THE DY./ASSTT. COMMISSIONER OF INCOME TAX DIBRUGARH C.R. BUILDING DIBRUGARH ASSAM Page No.# 2/27 5:THE DY./ASSTT. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-4(3) KOLKATA Advocate for the Petitioner : MS. P S CHAKRABORTY Advocate for the Respondent : ASSTT.S.G.I. Linked Case : WP(C)/3084/2018 M/S NEMICHAND BAMALWA AND SONS A PARTNERSHIP FIRM REGISTERED UNDER THE PROVISIONS OF THE PARTNERSHIP ACT 1932 AND HAVING ITS HEAD OFFICE AT MAHALAYA ROAD DIBRUGARH- 789006 ASSAM REP. BY SRI BACHHRAJ BAMALWA AGE 59 YEARS. VERSUS UNION OF INDIA AND 5 ORS. REP. BY THE SECRETARY TO THE MINISTRY OF FINANCE GOVT. OF INDIA NEW DELHI. 2:CENTRAL BOARD OF DIRECT TAXES REP. BY ITS CHAIRPERSON UNDER THE MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) GOVT. OF INDIA NORTH BLOCK NEW DELHI- 110001. 3:PRINCIPAL COMMISSIONER/ COMMISSIONER OF INCOME TAX DIBRUGARH PUSHKARA HOUSE Page No.# 3/27 NATUN GAON P.O. MOHANGHAT DIBRUGARH ASSAM- 786008. 4:THE DEPUTY /ASSISTANT COMMISSIONER OF INCOME TAX DIBRUGARH C.R. BUILDING DIBRUGARH ASSAM- 786003. 5:THE DEPUTY / ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE- 4(3) KOLKATA. 6:ITO WARD NO. 1(2) DIBRUGARH C.R. BUILDING DIBRUGARH ASSAM - 786003 ------------ Advocate for : MS. P S CHAKRABORTY Advocate for : SC INCOME TAX appearing for UNION OF INDIA AND 5 ORS. Linked Case : WP(C)/3096/2018 ROHIT BAMALWA S/O- SRI BAJRANGLAL BAMALWA C/O- MAHALAYA ROAD DIBRUGARH- 789006 ASSAM VERSUS THE UNION OF INDIA AND 5 ORS. REP. BY THE SECRETARY TO THE MIN OF FINANCE GOVT OF INDIA NEW DELHI 2:CENTRAL BOARD OF DIRECT TAXES REP. BY ITS CHAIRPERSON UNDER THE MIN OF FINANCE Page No.# 4/27 DEPT OF REVENUE GOVT OF INDIA NORTH BLOCK NEW DELHI- 110001 3:PRINCIPAL COMMISSIONER/COMMISSIONER OF INCOME TAX DIBRUGARH PUSHKARA HOUSE NATUN GAON P.O- MOHANGHAT DIBRUGARH ASSAM- 786008 4:THE DEPUTY / ASSISTANT COMMISSIONER OF INCOME TAX DIBRUGARH CR BUILDING DIBRUGARH ASSAM 786003 5:THE DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-4(3) KOLKATA 6:ITO WARD 1(1) DIBRUGARH CR BUILDING DIBRUGARH ASSAM 786003 ------------ Advocate for : MS. P S CHAKRABORTY Advocate for : MR. A S DHILLON(C G C) appearing for THE UNION OF INDIA AND 5 ORS. Linked Case : WP(C)/7237/2018 HANSRAJ BAMALWA S/O- LATE NEMICHAND BAMALWA BY OCCUPATION BUSINESS C/O- MAHALAYA ROAD DIBRUGARH- 789006 ASSAM VERSUS UNION OF INDIA AND 4 ORS. REP. BY THE SECRETARY TO THE MIN OF FINANCE GOVT OF INDIA NEW DELHI- 01 Page No.# 5/27 2:CENTRAL BOARD OF DIRECT TAXES REP. BY ITS CHAIRPERSON UNDER THE MIN OF FINANCE (DEPTT OF REVENUE) GOVT OF INDIA NORTH BLOCK NEW DELHI- 110001 3:ASSTT DIRECTOR OF INCOME TAX (INV) DIBRUGARH UNIT -2(3) DIBRUGARH ASSAM PIN- 786003 4:PRINCIPAL COMMISSIONER OF INCOME TAX DIBRUGARH CR BUILDING DIBRUGARH ASSAM 786003 5:DIRECTOR OF INCOME TAX (INV) (NER) UNIT 2(2) 1ST FLOOR R K BORKOTOKY BUILDING DR. LILA GOGOI PATH MILAN NAGAR DIBRUGARH ASSAM PIN- 786003 ------------ Advocate for : MS. P S CHAKRABORTY Advocate for : SC INCOME TAX appearing for UNION OF INDIA AND 4 ORS. Linked Case : WP(C)/3007/2018 SANTOSH BAMALWA W/O SRI BAJRANGLAL BAMALWA BY OCCUPATION HOUSEWIFE C/O MAHALAYA ROAD DIBRUGARH- 789001 ASSAM VERSUS Page No.# 6/27 UNION OF INDIA AND 4 ORS. REP. BY THE SECRETARY TO THE MINISTRY OF FINANCE GOVT. OF INDIA NEW DELHI. 2:CENTRAL BOARD OF DIRECT TAXES REP. BY ITS CHAIRPERSON UNDER THE MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) GOVT.OF INDIA NORTH BLOCK NEW DELHI-110001. 3:PRINCIPAL COMMISSIONER/COMMISSIONER OF INCOME TAX DIBRUGARH PUSHAKARA HOUSE NATUN GAON P.O.MOHANGHAT DIBRUGARH ASSAM- 786008. 4:THE DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX DIBRUGARH C.R. BUILDING DIBRUGARH ASSAM- 786003. 5:THE DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -4 (3) KOLKATA. ------------ Advocate for : MS. P S CHAKRABORTY Advocate for : SC INCOME TAX appearing for UNION OF INDIA AND 4 ORS. Linked Case : WP(C)/2940/2018 RENU BAMALWA W/O. SRI BACHHRAJ BAMALWA BY OCCUPATION HOUSEWIFE C/O. MAHALYA ROAD DIBRUGARH ASSAM Page No.# 7/27 VERSUS UNION OF INDIA AND 4 ORS. REP. BY THE SECRETARY TO THE MINSITRY OF FINANCE GOVT. OF INDIA NEW DELHI 2:CENTRAL BOARD OF DIRECT TEXES REP. BY ITS CHAIRPERSON UNDER THE MINISTRY OF FINANCE (DEPTT. OF REVENUE) GOVT. OF INDIA NORTH BLOCK NEW DELHI 3:PRINCIPAL COMMISSIONER/COMMISSIONER OF INCOME TAX DIBRUGARH PUSHKARA HOUSE NATUN GAON DIBRUGARH ASSAM 4:THE DY./ASSTT. COMMISSIONER OF INCOME TAX DIBRUGARH C.R. BUILDING DIBRUGARH ASSAM 5:THE DY./ASSTT. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-4(3) KOLKATA ------------ Advocate for : MS. P S CHAKRABORTY Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND 4 ORS. Linked Case : WP(C)/3055/2018 USHA BAMALWA W/O SRI HANSRAJ BAMALWA BY OCCUPATION HOUSEWIFE C/O MAHALAYA ROAD DIBRUGARH- 789006 Page No.# 8/27 ASSAM VERSUS UNION OF INDIA AND 4 ORS. REP. BY THE SECRETARY TO THE MINISTRY OF FINANCE GOVT.OF INDIA NEW DELHI. 2:CENTRAL BOARD OF DIRECT TAXES REP. BY IS CHAIRPERSON UNDER THE MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) GOVT. OF INDIA NORTH BLOCK NEW DELHI- 110001. 3:PRINCIPAL COMMISSIONER/COMMISSIONER OF INCOME TAX DIBRUGARH PUSHKARA HOUSE NATUN GAON P.O. MOHANGHAT DIBRUGARH ASSAM- 786008. 4:THE DEPUTY /ASSISTANT COMMISSIONER OF INCOME TAX DIBRUGARH C.R. BUILDING DIBRUGARH ASSAM- 786003. 5:THE DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -4(3) KOLKATA. ------------ Advocate for : MS. P S CHAKRABORTY Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND 4 ORS. Linked Case : WP(C)/3060/2018 VISHAL BAMALWA S/O- SRI BAJRANGLAL BAMALWA C/O- MAHALAYA ROAD Page No.# 9/27 DIBRUGARH- 789006 ASSAM VERSUS THE UNION OF INDIA AND 5 ORS. REP. BY THE SECRETARY TO THE MIN OF FINANCE GOVT OF INDIA NEW DELHI 2:CENTRAL BOARD OF DIRECT TAXES REP. BY ITS CHAIRPERSON UNDER THE MIN OF FINANCE DEPT OF REVENUE GOVT OF INDIA NORTH BLOCK NEW DELHI- 110001 3:PRINCIPAL COMMISSIONER/COMMISSIONER OF INCOME TAX DIBRUGARH PUSHKARA HOUSE NATUN GAON P.O- MOHANGHAT DIBRUGARH ASSAM- 786008 4:THE DEPUTY / ASSISTANT COMMISSIONER OF INCOME TAX DIBRUGARH CR BUILDING DIBRUGARH ASSAM 786003 5:THE DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-4(3) KOLKATA 6:INCOME TAX OFFICER (ITO) WARD-1(3) DIBRUGARH ------------ Advocate for : MS. P S CHAKRABORTY Advocate for : SC INCOME TAX appearing for THE UNION OF INDIA AND 5 ORS. Linked Case : WP(C)/2941/2018 BACHH RAJ BAMALWA S/O. LT. NEMICHAND BAMALWA Page No.# 10/27 BY OCCUPATION BUSINESS C/O. MAHALAYA ROAD DIBRUGARH ASSAM VERSUS UNION OF INDIA AND 4 ORS. REP. BY THE SECRETARY TO THE MINISTRY OF FINANCE GOVT. OF INDIA NEW DELHI 2:CENTRAL BOARD OF DIRECT TAXES REP. BY ITS CHAIRPERSON UNDER THE MINISTRY OF FINANCE (DEPTT. OF REVENUE) GOVT. OF INDIA BLOCK NEW DELHI 3:PRINCIPAL COMMISSIONER/COMMISSIONER OF INCOME TAX DIBRUGARH PUSHKARA HOUSE NATUN GAON DIBRUGARH ASSAM 4:THE DY./ASSTT. COMMISSIONER OF INCOME TAX DIBRUGARH C.R. BUILDING DIBRUGARH ASSAM 5:THE DY./ASSTT. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-4(3) KOLKATA ------------ Advocate for : MS. P S CHAKRABORTY Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND 4 ORS. Linked Case : WP(C)/2942/2018 HANSRAJ BAMALWA S/O. LT. NEMICHAND BAMALWA Page No.# 11/27 BY OCCUPATION BUSINESS C/O. MAHALAYA ROAD DIBRUGARH ASSAM VERSUS UNION OF INDIA AND 4 ORS. REP. BY THE SECRETARY TO THE MINISTRY OF FINANCE GOVT. OF INDIA NEW DELHI. 2:CENTRAL BOARD OF DIRECT TAXES REP. BY ITS CHAIRPERSON UNDER THE MINISTRY OF FINANCE (DEPTT. OF REVENUE) GOVT. OF INDIA NORTH BLOCK NEW DELHI 3:PRINCIPAL COMMISSIONER/COMMISSIONER OF INCOME TAX DIBRUGARH PUSHKARA HOUSE NATUN GAON DIBRUGARH ASSAM 4:THE DY./ASSTT. COMMISSIONER OF INCOME TAX DIBRUGARH C.R. BUILDING DIBRUGARH ASSAM 5:THE DY./ASSTT. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-4(3) KOLKATA ------------ Advocate for : MS. P S CHAKRABORTY Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND 4 ORS. Linked Case : WP(C)/3053/2018 MEENAKSHI BAMALWA D/O SRI BACHH RAJ BAMALWA BY OCCUPATION HOUSEWIFE Page No.# 12/27 C/O MAHALAYA ROAD DIBRUGARH-789006 ASSAM VERSUS UNION OF INDIA AND 4 ORS. REP. BY THE SECRETARY TO THE MINISTRY OF FINANCE GOVT. OF INDIA NEW DELHI. 2:CENTRAL BOARD OF DIRECT TAXES REP. BY ITS CHAIRPERSON UNDER THE MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) GOVT. OF INDIA NORTH BLOCK NEW DELHI- 110001. 3:PRINCIPAL COMMISSIONER/COMMISSIONER OF INCOME TAX DIBRUGARH PUSHKARA HOUSE NATUN GAON P.O. MOHANGHAT DIBRUGARH ASSAM- 786008. 4:THE DEPUTY/ASSISTANT COMMISSINER OF INCOME TAX DIBRUGARH C.R. BUILDING DIBRUGARH ASSAM- 786003. 5:THE DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -4 (3) KOLKATA. ------------ Advocate for : MS. P S CHAKRABORTY Advocate for : SC INCOME TAX appearing for UNION OF INDIA AND 4 ORS. Linked Case : WP(C)/3050/2018 Page No.# 13/27 MADANLAL BAMALWA S/O- LT NEMICHAND BAMALWA BY OCCUPATION BUSINESS C/O- MAHALAYA ROAD DIBRUGARH-789001 ASSAM VERSUS UNION OF INDIA AND 4 ORS. REP. BY THE SECRETARY TO THE MINISTRY OF FINANCE GOVT. OF INDIA NEW DELHI 2:CENTRAL BOARD OF DIRECT TAXES REP. BY ITS CHAIRPERSON UNDER THE MINISTRY OF FINANCE (DEPTT. OF REVENUE) GOVT. OF INDIA NORTH BLOCK NEW DELHI-110001 3:PRINCIPAL COMMISSIONER/ COMMISSIONER OF INCOME TAX DIBRUGARH PUSHKARA HOUSE NATUN GAON P.O. MOHANGHAT DIBRUGARH ASSAM-786008 4:THE DY./ASSTT. COMMISSIONER OF INCOME TAX DIBRUGARH C.R.BUILDING DIBRUGARH ASSAM-786003 5:THE DY./ ASSTT. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE- 4 (3) KOLKATA ------------ Advocate for : MS. P S CHAKRABORTY Advocate for : MS. N HAWELIA appearing for UNION OF INDIA AND 4 ORS. Linked Case : WP(C)/3212/2018 VINAY BAMALWA HANSRAJ BAMALWA BY OCCUPATION HOUSEWIFE Page No.# 14/27 C/O MAHALAYA ROAD DIBRUGARH-786001 ASSAM VERSUS UNION OF INDIA AND 4 ORS. REPRESENTED BY THE SECRETARY TO THE MINISTRY OF FINANCE GOVERNMENT OF INDIA NEW DELHI 2:CENTRAL BOARD OF DIRECT TAXES REPRESENTED BY ITS CHAIRPERSON UNDER THE MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) GOVERNMENT OF INDIA NORTH BLOCK NEW DELHI-110001 3:PRINCIPAL COMMISSIONER OF INCOME TAX DIBRUGARH PUSHKAR HOUSE NATUN GAON PO MOHANGHAT DIBRUGARH ASSAM-786008 4:THE DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX DIBRUGARH C.R. BUILDING DIBRUGARH ASSAM-786003 5:THE DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-4(3) KOLKATA ------------ Advocate for : DR ANKIT TODI Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND 4 ORS. Linked Case : WP(C)/7254/2018 BACHH RAJ BAMALWA S/O LATE NEMICHAND BAMALWA BY OCCUPATION BUSINESS C/O MAHALAYA ROAD DIBRUGARH- 789006 ASSAM Page No.# 15/27 VERSUS UNION OF INDIA AND 4 ORS. REP. BY THE SECRETARY TO THE MINISTRY OF FINANCE GOVT. OF INDIA NEW DLEHI-01. 2:CENTRAL BOARD OF DIRECT TAXES REP. BY ITS CHAIRPERSON UNDER THE MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) GOVT. OF INDIA NORTH BLOCK NE WDELHI- 110001. 3:ASSISTANT DIRECTOR OF INCOME TAX (INV) DIBRUGARH UNIT-2 (3) DIBRUGARH ASSAM 786003. 4:PRINCIPAL COMMISSIONER OF INCOME TAX DIBRUGARH C.R. BUILDING DIBRUGARH ASSAM- 786003. 5:DIRECTOR OF INCOME TAX (INVESTIGATION) (NER) UNIT-2 (2) 1ST FLOOR DR. R.K.BORKOTOKY BUILDING DR. LILA GOGOI PATH MILAN NAGAR DIBRUGARH ASSAM PIN - 786003. ------------ Advocate for : DR ANKIT TODI Advocate for : SC INCOME TAX appearing for UNION OF INDIA AND 4 ORS. Page No.# 16/27 Linked Case : WP(C)/3093/2018 PRAMOD KUMAR BAMALWA S/O- SRI HANSRAJ BAMALWA C/O- MAHALAYA ROAD DIBRUGARH- 789006 ASSAM VERSUS THE UNION OF INDIA AND 5 ORS. REP. BY THE SECRETARY TO THE MIN OF FINANCE GOVT OF INDIA NEW DELHI 2:CENTRAL BOARD OF DIRECT TAXES REP. BY ITS CHAIRPERSON UNDER THE MIN OF FINANCE DEPT OF REVENUE GOVT OF INDIA NORTH BLOCK NEW DELHI- 110001 3:PRINCIPAL COMMISSIONER/COMMISSIONER OF INCOME TAX DIBRUGARH PUSHKARA HOUSE NATUN GAON P.O- MOHANGHAT DIBRUGARH ASSAM- 786008 4:THE DEPUTY / ASSISTANT COMMISSIONER OF INCOME TAX DIBRUGARH CR BUILDING DIBRUGARH ASSAM 786003 5:THE DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-4(3) KOLKATA ------------ Advocate for : MS. P S CHAKRABORTY Advocate for : MS. N HAWELIA(SC INCOME TAX) appearing for THE UNION OF INDIA AND 5 ORS. Page No.# 17/27 Linked Case : WP(C)/3094/2018 BHAGWATI DEVI BAMALWA W/O SRI MADANLAL BAMALWA BY OCCUPATION HOUSEWIFE C/O MAHALAYA ROAD DIBRUGARH- 789006 ASSAM VERSUS UNION OF INDIA AND 5 ORS. REP. BY THE SECRETARY TO THE MINISTRY OF FINANCE GOVT.OF INDIA NEW DLEHI. 2:CENTRAL BOARD OF DIRECT TAXES REP. BY ITS CHAIRPERSON UNDER THE MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) GOVT. OF INDIA NORTH BLOCK NEW DELHI- 110001. 3:PRINCIPAL COMMISSIONER/COMMISSIONER OF INCOME TAX DIBRUGARH PUSHKARA HOUSE NATUN GAON P.O. MOHANGHAT DIBRUGARH ASSAM- 786008. 4:THE DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX DIBRUGARH C.R. BUILDING DIBRUGARH ASSAM- 786003. 5:THE DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE- 4(3) KOLKATA. 6:INCOME TAX OFFICER (ITO) WARD- 1 (1) Page No.# 18/27 DIBRUGARH. ------------ Advocate for : MS. P S CHAKRABORTY Advocate for : SC INCOME TAX appearing for UNION OF INDIA AND 5 ORS. Linked Case : WP(C)/2982/2018 RAVI BAMALWA S/O- SRI HANSRAJ BAMALWA BY OCCUPATION BUSINESS C/O- MAHALAYA ROAD DIBRUGARH- 789001 ASSAM VERSUS UNION OF INDIA AND 5 ORS. REP. BY THE SECRETARY TO THE MINISTRY OF FINANCE GOVT. OF INDIA NEW DELHI 2:CENTRAL BOARD OF DIRECT TAXES REP. BY ITS CHAIRPERSON UNDER THE MINISTRY OF FINANCE (DEPTT. OF REVENUE) GOVT. OF INDIA NORTH BLOCK NEW DELHI-110001 3:PRINCIPAL COMMISSIONER/ COMMISSIONER OF INCOME TAX DIBRUGARH PUSHKARA HOUSE NATUN GAON P.O. MOHANGHAT DIBRUGARH ASSAM-786008 4:THE DY./ ASSTT. COMMISSIONER OF INCOME TAX DIBRUGARH C.R. BUILDING DIBRUGARH ASSAM-786003 5:THE DY./ ASSTT. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-4 (3) KOLKATA 6:ITO WARD 1(1) Page No.# 19/27 DIBRUGARH C.R. BUILDING DIBRUGARH ASSAM-786003 ------------ Advocate for : MS. P S CHAKRABORTY Advocate for : SC INCOME TAX appearing for UNION OF INDIA AND 5 ORS. Linked Case : WP(C)/3061/2018 VINOD BAMALWA S/O SRI MADANLAL BAMALWA BY OCCUPATION BUSINESS C/O MAHALAYA ROAD DIBRUGARH-789001 ASSAM VERSUS UNION OF INDIA AND 4 ORS. REP. BY THE SECRETARY TO THE MINISTRY OF FINANCE GOVT. OF INDIA NEW DELHI. 2:CENTRAL BOARD OF DIRECT TAXES REP. BY ITS CHAIRPERSON UNDER THE MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) GOVT. OF INDIA NORTH BLOCK NEW DLEHI- 110001. 3:THE PRINCIPAL COMMISSIONER/COMMISIONER OF INCOME TAX DIBRUGARH PUSHKARA HOUSE NATUN GAON P.O. MOHANGHAT DIBRUGARH ASSAM- 786008. 4:THE DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX Page No.# 20/27 DIBRUGARH C.R. BUILDING DIBRUGARH ASSAM- 786003. 5:THE DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-4 (3) KOLKATA. ------------ Advocate for : MS. P S CHAKRABORTY Advocate for : ASSTT.S.G.I. appearing for UNION OF INDIA AND 4 ORS. Linked Case : WP(C)/2991/2018 M/S EASY COMMODITIES TRADE PVT. LTD. A PRIVATE LIMITED COMPANY INCORPORATED UNDER THE PROVISIONS OF COMPANIES ACT 1956 AND HAVING ITS HEAD OFFICE AT MAHALAYA ROAD DIBRUGARH- 789006 ASSAM REP. BY SRI BACHH RAJ BAMALWA. VERSUS THE UNION OF INDIA AND 5 ORS. REP. BY THE SECRETARY TO THE GOVT. MINISTRY OF FINANCE GOVT. OF INDIA NEW DELHI. 2:CENTRAL BOARD OF DIRECT TAXES REP. BY ITS CHAIRPERSON UNDER THE MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) GOVT. OF INDIA NORTH BLOCK NEW DELHI- 110001. 3:PRINCIPAL COMMISSIONER/COMMISSIONER OF INCOME TAX DIBRUGARH PUSHKARA HOUSE NATUN GAON P.O. MOHANGHAT Page No.# 21/27 DIBRUGARH ASSAM- 786008. 4:THE DEPUTY /ASSISTANT COMMISSIONER OF INCOME TAX DIBRUGARH R.C. BUILDING DIBRUGARH ASSAM- 786003. 5:THE DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-4 (3) KOLKATA. 6:ITO WARD (1) (2) DIBRUGARH C.R. BUILDING DIBRUGARH ASSAM- 786003. ------------ Advocate for : MS. P S CHAKRABORTY Advocate for : SC INCOME TAX appearing for THE UNION OF INDIA AND 5 ORS. Linked Case : WP(C)/3024/2018 RAHUL BAMALWA S/O- SRI HANSRAJ BAMALWA BY OCCUPATION BUSINESS C/O- MAHALAYA ROAD DIBRUGARH- 789006 ASSAM VERSUS UNION OF INDIA AND 5 ORS. REP. BY THE SECRETARY TO THE MIN OF FINANCE GOVT OF INDIA NEW DELHI 2:CENTRAL BOARD OF DIRECT TAXES REP. BY ITS CHAIRPERSON UNDER THE MIN OF FINANCE (DEPTT OF REVENUE) GOVT OF INDIA NORTH BLOCK NEW DELHI- 110001 3:PRINCIPAL COMMISSIONER/ COMMISSIONER OF INCOME TAX Page No.# 22/27 DIBRUGARH PUSHKARA HOUSE NATUN GAON P.O- MOHANGHAT DIBRUGARH ASSAM-786008 4:THE DEPUTY / ASSISTANT COMMISSIONER OF INCOME TAX DIBRUGARH CR BUILDING DIBRUGARH ASSAM- 786003 5:THE DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-4(3) KOLKATA 6:ITO WARD-2 DIBRUGARH CR BUILDING DIBRUGARH ASSAM- 786003 ------------ Advocate for : MS. P S CHAKRABORTY Advocate for : SC INCOME TAX appearing for UNION OF INDIA AND 5 ORS. Linked Case : WP(C)/3087/2018 NEMICHAND BAMALWA AND SONS JEWELLERS PVT. LTD. A PRIVATE COMPANY INCORPORATED UNDER THE PROVISIONS OF COMPANIES ACT 1956 AND HAVING ITS HEAD OFFICE AT MAHALAYA ROAD DIBRUGARH- 789001 ASSAM REPRESENTED BY SRI BACHHRAJ BAMALWA. AGE- 59 YEARS. VERSUS UNION OF INDIA AND 5 ORS. REPRESENTED BY THE SECRETARY TO THE MINISTRY OF FINANCE GOVERNMENT OF INDIA NEW DELHI. 2:CENTRAL BOARD OF DIRECT TAXES REPRESENTED BY ITS CHAIRPERSON UNDER THE MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) GOVERNMENT OF INDIA Page No.# 23/27 NORTH BLOCK NEW DELHI- 110001 3:PRINCIPAL COMMISSIONER/ COMMISSIONER OF INCOME TAX DIBRUGARH PUSHKARA HOUSE NATUN GOAN P.O. MOHANGHAT DIBRUGARH ASSAM- 786008. 4:THE DEPUTY / ASSISTANT COMMISSIONER OF INCOME TAX DIBRUGARH C.R. BUILDING DIBRUGARH ASSAM- 786003. 5:THE DEPUTY / ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE- 4(3) KOKLATA 6:ITO WARD 1(2) DIBRUGARH C.R. BUILDING DIBRUGARH ASSAM- 786003. ------------ Advocate for : MS. P S CHAKRABORTY Advocate for : MR. A S DHILLON(C G C) ASSTT.S.G.I. appearing for UNION OF INDIA AND 5 ORS. Linked Case : WP(C)/3062/2018 SHEETAL BAMALWA W/O- SRI VINOD BAMALWA C/O- MAHALAYA ROAD DIBRUGARH- 789006 ASSAM VERSUS THE UNION OF INDIA AND 5 ORS. REP. BY THE SECRETARY TO THE MIN OF FINANCE GOVT OF INDIA NEW DELHI 2:CENTRAL BOARD OF DIRECT TAXES Page No.# 24/27 REP. BY ITS CHAIRPERSON UNDER THE MIN OF FINANCE DEPT OF REVENUE GOVT OF INDIA NORTH BLOCK NEW DELHI- 110001 3:PRINCIPAL COMMISSIONER/COMMISSIONER OF INCOME TAX DIBRUGARH PUSHKARA HOUSE NATUN GAON P.O- MOHANGHAT DIBRUGARH ASSAM- 786008 4:THE DEPUTY / ASSISTANT COMMISSIONER OF INCOME TAX DIBRUGARH CR BUILDING DIBRUGARH ASSAM 786003 5:THE DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-4(3) KOLKATA ------------ Advocate for : MS. P S CHAKRABORTY Advocate for : MR. A S DHILLON(C G C) appearing for THE UNION OF INDIA AND 5 ORS. Linked Case : WP(C)/7253/2018 VINOD BAMALWA S/O- SRI MADANLAL BAMALWA BY OCCUPATION BUSINESS C/O- MAHALAYA ROAD DIBRUGARH- 789006 ASSAM VERSUS UNION OF INDIA AND 5 ORS. REP. BY THE SECRETARY TO THE MIN OF FINANCE GOVT OF INDIA NEW DELHI 2:CENTRAL BOARD OF DIRECT TAXES REP. BY ITS CHAIRPERSON UNDER THE MIN OF FINANCE (DEPTT OF Page No.# 25/27 REVENUE) GOVT OF INDIA NORTH BLOCK NEW DELHI- 01 3:ASSTT DIRECTOR OF INCOME TAX (INV) DIBRUGARH UNIT 2(3) DIBRUGARH ASSAM 4:PRINCIPAL COMMISSIONER OF INCOME TAX DIBRUGARH CR BUILDING DIBRUGARH ASSAM 786003 5:DIRECTOR OF INCOME TAX (INV) (NER) UNIT 2(2) 1ST FLOOR DR. R K BORKOTOKY BUILDING DR. LILA GOGOI PATH MILAN NAGAR DIBRUGARH ASSAM 6:DEPUTY DIRECTOR OF INCOME TAX (INV) KOLKATA ------------ Advocate for : MS. P S CHAKRABORTY Advocate for : SC INCOME TAX appearing for UNION OF INDIA AND 5 ORS. Linked Case : WP(C)/3057/2018 M/S HASRAJ BAMALWA AN HUF REP. BY ITS KARTA SRI BACHHRAJ BAMALWA AND HAVING ITS ADDRESS AT MAHALAYA ROAD DIBRUGARH- 789001 ASSAM VERSUS UNION OF INDIA AND 5 ORS. REP. BY THE SECRETARY TO THE MINISTRY OF FINANCE GOVT. OF INDIA NEW DELHI. 2:CENTRAL BOARD OF DIRECT TAXES Page No.# 26/27 REP. BY ITS CHAIRPERSON UNDER THE MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) GOVT. OF INDIA NORTH BLOCK NEW DELHI- 110001. 3:PRINCIPAL COMMISSIONER/ COMMISSIONER OF INCOME TAX DIBRUGARH PUSHKARA HOUSE NATUN GAON P.O. MOHANGHAT DIBRUGARH ASSAM- 786008. 4:THE DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX DIBRUGARH C.R. BUILDING DIBRUGARH ASSAM- 786003. 5:THE DPEUTY / ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 4(3) KOLKATA. 6:ITO WARD 1(2) DIBRUGARH C.R. BUILDING DIBRUGARH ASSAM- 786003. ------------ Advocate for : MS. P S CHAKRABORTY Advocate for : SC INCOME TAX appearing for UNION OF INDIA AND 5 ORS. BEFORE HONOURABLE MR. JUSTICE ACHINTYA MALLA BUJOR BARUA ORDER Date : 11-01-2021 Heard Ms. P.S. Chakraborty, learned counsel for the petitioners. Also heard Mr. S. Sarma, Page No.# 27/27 learned counsel for the Income Tax department. These petitions were instituted on the grievance that the income tax files of the respective petitioners were transferred to the Office at Kolkata Central, whereas, the appropriate jurisdiction ought to have been the Principal Commissioner of Income Tax, Dibrugarh. It is stated that during the pendency of the writ petitions, the files had been transferred back to the Principal Commissioner of Income Tax, Dibrugarh and the assessments have also been completed in the meantime. In view of the above, no further adjudication is required in the matter. Writ petitions stand closed. Interim orders, if any, passed earlier stand vacated. JUDGE Comparing Assistant "