TMI Blog1978 (1) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1961, by his notification dated 3rd November, 1973. That notification came into effect from 5th November, 1973. On the same date he issued an order under s. 124(1) of the I.T. Act, 1961, directing that the ITO, Special Circle III, Hyderabad, shall exercise all the functions of an ITO in respect of all cases which had been assigned or deemed to have been assigned to him under s. 127(1) of the I.T. Act. That order came into force with effect from 5th November, 1973. On 5th November, 1973, the Commissioner, Andhra Pradesh-I, Hyderabad, appointed Sri G. Ramadas, ITO, A-Ward, Visakhapatnam, to hold additional charge of ITO, Special Circle-III, Hyderabad, with effect from 5th November, 1973, until further orders. On 30th November, 1973, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct. With regard to the first contention that the ITO, Special Circle III, Hyderabad, is non est in law, it is contended that that circle was not validly constituted by the CBDT in accordance with s. 126 of the I.T. Act, for, no notification was published in the Official Gazette under that section. It is also submitted that there is no order vesting that circle with the jurisdiction to hear the cases of the petitioner. It is not disputed that the Commissioner has jurisdiction to create additional circles. In this case, the Commissioner has created the circle of " The Income-tax Officer, Special Circle-III, Hyderabad " under s. 124(1) of the I.T. Act on 3rd November, 1973. On the same date by another order the Commissioner has directed un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In one notice, the petitioner was asked to attend the ITO's office at Visakhapatnam. A cover sent by the Supreme Court in a special leave petition to the ITO, Hyderabad, was returned unserved. In the counter-affidavit filed on behalf of the respondents, it is stated that Special Circle-III was situated at Hyderabad in Room No. 1, 1st Floor, N. T. R. Estate, with a board conspicuously hung. It is further stated that arrangements were made to receive tapals relating to Special Circle-III by the staff of Special Circle-I in view of the paucity of extra staff. Tapals so received used to be forwarded to the assessing ITO at Vizag. This administrative arrangement was being adhered to by the department as well as the petitioners except on occasion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is only a facility extended to Sri M. T. Raju and his close associates by the department. In view of these averments we hold that the contention that in fact there is no ITO, Special Circle-III, Hyderabad, and the transfer is in substance to the ITO, A-Ward, Vizag, is not tenable. Section 126 relied upon by the petitioners has no relevancy. That section applies to the powers of the Board with regard to specified area, classes of persons or incomes. That is not the position here. Consequently, the first contention is rejected. If the cases of the petitioners were transferred from the file of the ITO, A-Ward, and the ITO, J-Ward in Circle-I, Hyderabad, to the ITO, Special Circle-III, Hyderabad, there is no need to give any notice by virtu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h individual, HUF or company. Similarly, s. 7 of the G.T. Act provides that every ITO having jurisdiction or exercising powers as such under the I.T. Act in respect of any person shall perform the functions of a GTO under this Act in respect of that person. Thus, the ITO is statutorily entrusted with jurisdiction to discharge the functions of WTO or a GTO. Section 8B of the W.T. Act provides that the Commissioner may transfer a case from one WTO to another WTO, after giving a reasonable opportunity to the assessee and after recording his reasons. But, if the offices of both the WTOs are situated in the same city, locality or place, there is no need to give any such notice. To the same effect are the provisions of s. 7B of the G.T. Act. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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