THE DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX AND 3 ORS. V. BHAGWATI DEVI BAMALWA AND 2 ORS.

I.A.(Civil)/221/2019

AI Insights

The case involves a dispute over the transfer of an income tax assessment case from Dibrugarh to Kolkata under Section 127(2) of the Income Tax Act, 1961. The Principal Commissioner of Income Tax, Dibrugarh, issued an order transferring the case, which was contested by the assessee, Bhagwati Devi Bamalwa, through a writ petition. The Gauhati High Court initially suspended the transfer order and later clarified that notices under Section 153(A) should be issued by the Dibrugarh office, not Kolkata, due to the ongoing suspension of the transfer order.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 728499 (HC-MISC)
• Appeal Type: Others
• Pronouncement Date: 14-05-2019
• Assessment Year: misc
• Other Referred Cases: Mul Chand Malu Vs. Union of India and Ors.
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: A S DHILLON
• Assessee Lawyers: N HAWELIA
• Keywords: Case transfer; Income Tax; Section 127; Section 153A
• Section: 153(A); 127(2)

Judgement Text

"Page No.# 1/5 GAHC010097672018 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : I.A.(Civil) 221/2019 1:THE DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX AND 3 ORS. CENTRAL CIRCLE- 4(3) KOLKATA 2: PRINCIPAL COMMISSIONER/COMMISSIONER OF INCOME TAX DIBRUGARH PUSHAKARA HOUSE NATUN GAON P.O.MOHANGHAT DIBRUGARH ASSAM- 786008. 3: THE DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX DIBRUGARH C.R. BUILDING DIBRUGARH ASSAM- 786003. 4: THE INCOME TAX OFFICER WARD 1(2) DIBRUGARH C.R. BUILDING DIBRUGARH ASSAM- 786003 VERSUS 1:BHAGWATI DEVI BAMALWA AND 2 ORS. W/O SRI MADANLAL BAMALWA BY OCCUPATION HOUSEWIFE C/O MAHALAYA ROAD Page No.# 2/5 DIBRUGARH- 789006 ASSAM 2:THE UNION OF INDIA REP. BY THE SECRETARY TO THE MINISTRY OF FINANCE GOVT. OF INDIA NEW DELHI. 3: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. Advocate for the Petitioner : MS. N HAWELIA Advocate for the Respondent : MR. A S DHILLON Linked Case : WP(C) 3094/2018 1:BHAGWATI DEVI BAMALWA W/O SRI MADANLAL BAMALWA BY OCCUPATION HOUSEWIFE C/O MAHALAYA ROAD DIBRUGARH- 789006 ASSAM VERSUS 1: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 Page No.# 3/5 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) DIBRUGARH. Advocate for the Petitioner : MS. P S CHAKRABORTY Advocate for the Respondent : MS. N HAWELIA(SC INCOME TAX) Page No.# 4/5 BEFORE HON' BLE MR. JUSTICE MANASH RANJAN PATHAK ORDER Date : 14-05-2019 Heard Ms. N Hawelia, learned Standing counsel, Income Tax Department for the applicants/respondents. Also heard Dr. A Todi, learned counsel for the respondent No. 1/writ petitioner and Mr. A S Dhillon, learned CGC for the proforma respondent Nos. 2 and 3. Being aggrieved with the order of the Principal Commissioner of Income Tax, Dibrugarh issued under Memo No. T/J-105-Pr.CIT/DBR/2018-19/466-80 dated 02.05.2018, whereby the said Income Tax Commissioner in exercise of the powers under Section 127(2) of the Income Tax Act, 1961 and all other powers conferred upon him, transferred the case of the Assessee, respondent No. 1 herein/writ petitioner having Pan No. ADBPB8853E from the Assessing Officer, ITO, Ward-1(1), Dibrugarh to the Assessing Officer, Central Circle-4(3), Kolkata, the said Assessee, respondent No. 1 preferred the connected WP(C) No. 3094/2018 stating that the aforesaid impugned order dated 02.05.2018 is not in conformity with the decision and direction of the Division Bench of this Court dated 25.02.2016 passed in WP(C) No. 5828/2015 (Mul Chand Malu Vs. Union of India and Ors.) that relates to transfer of cases under Section 127 of the Income Tax Act, 1961. While issuing notice to the respondents in said WP(C) No. 3094/2018 on 18.05.2018, in the interim, the Court suspended the said impugned order of the Principal Commissioner of Income Tax, Dibrugarh dated 02.05.2018, which is still in force. Rule in said writ petition was issued on 14.11.2018. However, on the prayer of the applicants/respondent Income Tax Department, the Court by a common order dated 24.09.2018 passed in WP(C) No.3061/2018 observed that during pendency of said writ petition, there shall not be a bar on the part of the Income Tax Department to issue notice to the Assessee, the concerned writ petitioner/the respondent No. 1 herein, under Section 153(A) of the 1961 Act, if so advised. The applicants i.e., the Income Tax Department has preferred this application for a specific observation/direction/clarification as to which of the Assessing Officer, whether the Transferor Assessing Officers at Dibrugarh, i.e., ITO, Ward-1(1), Dibrugarh or the Transferee Assessing Officers at Kolkata, i.e., ACIT, Central Circle-4(3), Kolkata shall issue notice under Section 153(A) of the IT Act, 1961 to the respondent No.1/writ petitioner in terms of the common order dated 24.09.2018 passed Page No.# 5/5 in WP(C) No. 3061/2018. It is to be noted herein that the order of the Principal Commissioner of Income Tax, Dibrugarh dated 02.05.2018 transferring the case of the concerned Assessee, i.e., the respondent No. 1 herein/ writ petitioner from the Assessing Officer, ITO, Ward-1(1), Dibrugarh to the Assessing Officer of Central Circle-4(3), Kolkata is under suspension since 18.05.2018 in terms of the order of the Court dated 18.05.2018 passed in said WP(C) No. 3094/2018 as noted above, which is in force till date and therefore, any such notice to the said Assessee, i.e., the respondent No. 1 herein/writ petitioner under Section 153(A) of the 1961 Act, need to be issued only by the concerned Assessing Officer, ITO, Ward-1(1), Dibrugarh, if so advised. With the aforesaid observation and directions, this Interlocutory application stands disposed of. JUDGE Comparing Assistant "