RAJENDRA KUMAR SHIVARE V. COMMISSIONER OF INCOME TAX and ORS.

WPT/993/2010

AI Insights

The case involves a writ petition filed by Rajendra Kumar Shivare against the Commissioner of Income Tax and others, challenging the transfer of his income tax assessment case from Ward No. 5 to Ward No. 1 in Bhilai. The petitioner argued that the transfer was made without notice or an opportunity for a hearing, which he claimed was mandatory. The respondents contended that no notice was required for the transfer within the same city under the provisions of the Income Tax Act, 1961. The High Court of Chhattisgarh dismissed the petition, upholding the procedural validity of the transfer.

• Counselvise Citation: [2010] 140 COUNSELVISE.COM (IT) 690755 (HC-CHHATTISGARH)
• Appeal Type: Others
• Pronouncement Date: 05-07-2010
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India, Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: RAJEEV SHRIVASTAVA
• Assessee Lawyers: ANUP MAZUMDAR
• Keywords: Administrative Exigency; Case transfer; Income Tax; Assessment Ward
• Section: 127(3)

Judgement Text

"P E T I T I O N E R B E F O R E H O N ’ B L E H 1 G H C O U R T O F C H H A T T I S G A R H , A T B I L A S P U R W R I T P E T m O N ( T ) N o . 3 9 3 R E S P O N D E N T S / Q ) / 2 0 1 O “ M W K R a i e n d r a S h i v a r e S / o K r i p a r a m M / S h i v a r e , a g e d a b o u t 4 7 y e a r s , R / o V i l l a g e — B a n b a r a d , N a n d n i , D i s t r i c t D u r g ( C . G . ) C o m m i s s i o n e r o f i n c o m e T a x , R a i p u r , A a y k a r B h a w é n , C i v i i L i n e s , R a i p u r ( C . G i ) I n c o m e T a i O f f i c e r — — W a r d N o . 1 , A a y k e r B h a w a n , N e w ’ C i v i c C e n t r e , B h i l a i ( 0 Q ) i n c o m e T a x O f f i c e r , W a r d N o . 5 . B h i i a i ( C . G . ) . V E R S U S 1 . 3 ' W R I T P E T i T i O N U N D E R A R T I C L E 2 2 6 O F T H E C O N S T I T U T I O N O F i N D i A . / H I G H C O U R T O F C H H A T T I S G A R H : B I L A S P U R W R I T P E T I T I O N ( T ) N O . 9 9 3 O F 2 0 1 0 P E T I T I O N E R R a j e n d r a K u m a r S h i v a r e V e r s u s R E S P O N D E N T S C o m m i s s i o n e r o f I n c o m e T a x & O t h e r s ( W r i t p e t i t i o n u n d e r A r t i c i e 2 2 6 o f t h e C o n s t i t u t i o n o f i n d i a ) S i n g i e B e n c h : H o n ’ b i e S h r i § a t i s h K . A g n i h o t r i , J . P r e s e n t : — S h r i A n u p M a z u m d a r , A d v o c a t e f o r t h e p e t i t i o n e r . S h r i R a j e e v S h r i v a s t a v a , A d v o c a t e f o r t h e r e s p o n d e n t s . t O R D E R ( O R A L ) ( P a s s e d o n t h i s 5 t h d a y o r J u i y , 2 0 1 0 ) 1 . C h a i i e n g e i n t h i s p e t i t i o n i s t o t h e i m p u g n e d n o t i f i c a t i o n d a t e d 1 6 / 7 / 2 0 0 7 ( A n n e x u r e — P / 1 ) w h e r e b y t h e A s s i s t a n t C o m m i s s i o n e r o f i n c o m e T a x ( A d m n . ) ‘ b y n o t i f i c a t i o n N o . 3 o f 2 0 0 7 — 0 8 t r a n s f e r r e d t h e c a s e f r o m t h e a s s e s s m e n t w a r d N o . 5 t o w a r d N o . 1 . T h e f a c t s , i n n u t s h e i i , f o r a d j u d i c a t i o n o f t h e c a s e , a r e t h a t t h e A s s i s t a n t C o m m i s s i o n e r o f I n c o m e T a x ( A d m n . ) b y n o t i f i c a t i o n N o . 3 o f 2 0 0 7 - 0 8 d a t e d 1 6 — 7 — 2 0 0 7 t r a n s f e r r e d t h e c a s e f r o m t h e a s s e s s m e n t w a r d N o . 5 t o w a r d N o . 1 . T h e r e a f t e r , t h e p e t i t i o n e r m a d e a n a p p l i c a t i o n d a t e d 2 2 — 1 0 - 2 0 0 9 f o r t r a n s f e r o f h i s c a s e f r o m w a r d N o . 1 t o w a r d N o . 5 . T h e D e p u t y i n c o m e T a x C o m m i s s i o n e r ( H e a d q u a r t e r ) ( A d m n . ) r e j e c t e d t h e a p p i i c a t i o n o f t h e p e t i t i o n e r b y o r d e r d a t e d 1 4 — 1 - 2 0 1 0 h o i d i n g t h a t t h e C o m m i s s i o n e r h a s p o w e r t o t r a n s f e r t h e a s s e s s m e n t w a r d f r o m o n e t o a n o t h e r w i t h i n t h e s a m e c i t y w i t h o u t a f f o r d i n g a n o p p o r t u n i t y o f h e a r i n g . 3 . S h r i M a j u m d a r , l e a r n e d c o u n s e l a p p e a r i n g f o r t h e p e t i t i o n e r , s u b m i t s t h a t t h e o r d e r t r a n s f e r r i n g t h e w a r d h a s b e e n p a s s e d i n a b s e n c e o f t h e p e t i t i o n e r , w i t h o u t a n y c o m m u n i c a t i o n a n d w i t h o u t a n y n o t i c e . S h r i M a z u m d a r f u r t h e r s u b m i t s t h a t e v e n t h e t r a n s f e r o r d e r w a s n o t c o m m u n i c a t e d t o h i m . . . 4 . O n t h e o t h e r h a n d , S h r i S h r i v a s t a v a , l e a r n e d c o u n s e l a p p e a r i n g f o r t h e r e s p o n d e n t s N o . 1 & 2 , s u b m i t s t h a t u n d e r s u b - s e c t i o n ( 3 ) o f S e c t i o n 1 2 7 o f t h e I n c o m e T a x A c t , 1 9 6 1 ( f o r s h o r t “ t h e A c t , 1 9 6 M n o n o t i c e i s r e q u i r e d , i f t h e a s s e s s m e n t c a s e h a s b e e n t r a n s f e r r e d f r o m t h e o n e a s s e s s i n g o f f i c e r - t o o t h e r a s s e s s i n g o f f i c e r w i t h i n t h e s a m e c i t y , l o c a l i t y o r p l a c e . i n t h e ‘ c a s e o n h a n d , w a r d N o . 5 a n d w a r d N o . 1 / a r e w i t h i n t h e s a m e c i t y i . e . B h i l a i . T h u s , n o i n f o r m a t i o n / n o t i c e i s r e q u i r e d . L e a r n e d c o u n s e i n e x t s u b m i t s t h a t i f \" ‘ t h e w a r d h a s b e e n t r a n s f e r r e d , o t h e r a s s e s s i n g o f f i c e r , w h o i s h a v i n g j u r i s d i c t i o n , c a n a s s e s s a n d p a s s a p p r o p r i a t e o r d e r . i h a v e h e a r d l e a r n e d c o u n s e i a p p e a r i n g f o r t h e p a r t i e s , p e r u s e d t h e p t e a d i n g s a n d t h e d o c u m e n t s a p p e n d e d t h e r e t o . 6 . ‘ S u b - s e c t i o n ( 3 ) o f S e c t i o n 1 2 7 o f t h e A c t , 1 9 6 1 r e a d s a s u n d e r : “ 1 2 7 ( 3 ) N o t h i n g i n s u b — s e c t i o n ( 1 ) . o r s u b - s e c t i o n ( 2 ) ' s h a l l b e d e e m e d t o r e q u i r e a n y s u c h o p p o r t u n i t y t o b e ‘ g i v e n w h e r e t h e t r a n s f e r i s f r o m a n y A s s e s s i n g O f f i c e r o r A s s e s s i n g O f f i c e r s ( w h e t h e r w i t h o r w i t h o u t c o n c u r r e n t j u r i s d i c t i o n ) t o a n y o t h e r A s s e s s i n g O f f i c e r o r A s s e s s i n g O f f i c e r s ( w h e t h e r w i t h o r w i t h o u t c o n c u r r e n t j u r i s d i c t i o n ) a n d t h e o f f i c e s o f s u c h o f f i c e r s a r e s i t u a t e d i n t h e s a m e c i t y , l o c a l i t y o r p l a c e . ” T h e r e i s n o d i s p u t e t h a t t h e a s s e s s i n g o f f i c e r h a s b e e n c h a n g e d b y t r a n s f e r o f t h e c a s e f r o m t h e a s s e s s m e n t w a r d N o . 5 t o w a r d N o . 1 , s i t u a t e d a t t h e s a m e c i t y i . e . ' B h i l a i . I f t h e a s s e s s i n g o f f i c e r i s o t h e n N i s e c o m p e t e n t t o a s s e s s t h e m a t t e r , t h e r e i s n o i l l e g i b i l i t y o r i r r e g u l a r i t y i n v i e w o f t h e p r o v i s i o n s o f S e c t i o n 1 2 7 ( 3 ) o f t h e A c t , 1 9 6 1 . T h e c o n t e n t i o n o f t h e p e t i t i o n e r t h a t n o t i c e o f t h e t r a n s f e r o f t h e c a s e i s m a n d a t o r y i s n o t i c e d t o b e r e j e c t e d , a s b a r e p e r u s a l o f t h e p r o v i s i o n s o f t h e A c t , 1 9 6 1 d o e s n o t p r o v i d e f o r a n y n o t i c e o r i n t i m a t i o n . i n t h e c a s e o n h a n d , t h e a s s e s s m e n t o f t h e p e t i t i o n e r h a s b e e n t r a n s f e r r e d f r o m w a r d N o . 5 t o w a r d N o . 1 w i t h i n t h e s a m e c i t y , l o c a l i t y o r p l a c e i . e . B h i l a i . C o n t e n t i o n o f h r i M a z u m d a r , l e a r n e d c o u n s e l a p p e a r i n g f o r t h e p e t i t i o n e r t h a t s i n c e t h e c a s e h a s b e e n r e s t o r e d t o t h e o r i g i n a i f i l e , t h e s a m e a s s e s s i n g o f f i c e r a l o n e i s c o m p e t e n t t o r e a s s e s s t h e c a s e d e s e r v e s t o b e r e j e c t e d , a s a n y o t h e r a s s e s s i n g o f f i c e r c a n a s s e s s t h e m a t t e r w i t h i n t h e s a m e c i t y . i t i s n o t n e c e s s a r y t o a s s e s s t h e c a s e b y t h e s a m e a s s e s s i n g w a r d . i n V i e w o f a d m i n i s t r a t i v e e x i g e n c y a n d o t h e r r e a s o n s , t h e a s s e s s m e n t w a r d c a n b e c h a n g e d b y t h e c o m p e t e n t a u t h o r i t y . T h e C o m m i s s i o n e r / D e p u t y C o m m i s s i o n e r m a y t r a n s f e r t h e c a s e f r o m o n e w a r d t o o t h e r w a r d f o r r e a s s e s s m e n t . 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