KEMS SERVICES PVT.LTD. V. THE COMMISSIONER OF INCOME-TAX

CWJC/18854/2010

AI Insights

Kems Services Pvt. Ltd., through its director, filed a writ petition challenging the transfer of their case from Patna to Ranchi by the Income Tax authorities. Initially, the case was transferred to Ranchi, which prompted the writ petition. However, during the proceedings, the case was transferred back to Patna by an order dated 30.09.2013 under Section 127(2) of the Income Tax Act. Subsequently, the petitioner decided to withdraw the writ application, leading to the current order dismissing the application as withdrawn.

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 691597 (HC-PATNA)
• Appeal Type: Others
• Pronouncement Date: 23-03-2015
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: HARSHWARDHAN PRASAD; RISHI SINHA
• Assessee Lawyers: RAKESH SINGH; AJAY RASTOGI
• Keywords: Case transfer; Income Tax; Writ application
• Section: 127(2)

Judgement Text

"IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.18854 of 2010 ====================================================== 1. Kems Services Pvt. Ltd., a Limited Company incorporated under the Companies Act, 1956, having its registered office at 76-B, 1-B, Maurya Lok Complex, Dak Bungalow Road, G.P.O., Patna, P.S.- Kotwali in the town and district of Patna through its Director, Sri Mohan Kumar Khandelwal, R/O Flat No. 201, Block 'C', Kaushalya Estate, Bander Bagicha, G.P.O. Patna, P.S.- Kotwali in the town and district of patna .... .... Petitioner/s Versus 1. The Commissioner of Income Tax-1, Patna 2. Commissioner of Income Tax (Central), Patna 3. Deputy Commissioner of Income Tax, Central Circle 2, Ranchi 4. Assistant Commissioner of Income Tax, Circle 2, Patna. 5. Modi Projects Ltd., a Ltd. Company having its registered office on the 3rd Floor of Shivani Apartment, 23, Lansdowne Terrace, Kolkata, through its Director, Sri Narayan Prasad Modi S/O Late Moti Lal Modi residing at Kanke Road, Opposite Lake Avenue, P.O.- Ranchi University, P.S.- Gonda in the town and district of Ranchi 6. The Director General (Investigation), Patna 7. Union of India through the Secretary Department of Revenue, Ministry of Finance, Government of India, Central Secretariat, North Block, New Delhi - 110 001 .... .... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Rakesh Kumar Singh For the Respondent/s : Mr. Harshwardhan Prasad ====================================================== CORAM: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA and Patna High Court CWJC No.18854 of 2010 (9) dt.23-03-2015 2/4 HONOURABLE JUSTICE SMT. ANJANA MISHRA ORAL ORDER (Per: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA) 7 23-03-2015 The matter has come up today under the heading “To Be Mentioned” at the instance of the learned counsel for the petitioner. Earlier on 20.03.2015, the matter was taken up for consideration of I.A. No. 2146 of 2015, which had been filed by the petitioner seeking to withdraw the writ application stating that earlier the writ petition had been filed against the order transferring the case of the petitioner from Patna to Ranchi, in which two learned Judges of this Court, in admission matter, had differed in their opinion and thereafter, the matter is pending disposal before this Court. During the pendency of the same, a letter dated 01.10.2013 has been received from the Deputy Commissioner of Income Tax, Central Circle–2, Patna enclosing the order dated 30.09.2013 passed under Section 127(2) of the Income Tax Act by the Commissioner of Income Tax–I, Patna, by which the case of the petitioner has been transferred back to DCIT, Central Patna High Court CWJC No.18854 of 2010 (9) dt.23-03-2015 3/4 Circle–2, Patna for all purposes, including the finalization of assessment. When the matter was taken up on 20.03.2015, their being some confusion in the mind of learned counsel for the petitioner, he had prayed for the matter to be taken up on 03.04.2015. Subsequently, the matter was mentioned again for listing today under the heading “To Be Mentioned”, as learned counsel for the petitioner submitted that he had received instructions from his client to proceed with the withdrawal of the writ application forthwith and accordingly, the matter has been listed. In the meantime, another I.A. No. 2352 of 2015 has been filed today on behalf of the petitioner praying for the same relief for withdrawal of the writ petition. The I.A. No. 2352 of 2015 filed today appears to be frivolous as the same facts have been stated as have been reiterated in the earlier interlocutory application. Mr. Ajay Kumar Rastogi, learned Advocate appearing alongwith Mr. Rakesh Kumar Singh, Advocate-On- Record for the petitioner submits that the matter had been verified and since the case has Patna High Court CWJC No.18854 of 2010 (9) dt.23-03-2015 4/4 been transferred to Patna, which was the prayer effectively sought in the writ petition, hence nothing survives and the order dated 20.03.2015 may be recalled and the petitioner may be permitted to withdraw the writ application. On a consideration of the aforesaid submissions, the order dated 20.03.2015 is recalled and accepting the submissions of learned counsel for the petitioner, the writ application is dismissed as withdrawn. The order has been passed in the presence of Mr. Rishi Raj Sinha, learned Sr. Standing Counsel for the Income Tax Department. Jagdish/- (Ramesh Kumar Datta, J) (Anjana Mishra, J) U "