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2002 (7) TMI 46 - HC - Income TaxTransfer of case - The contention of counsel for the petitioners is that since the Central Circle office is at Kottayam, the files can be transferred to Kottayam. I do not know how this would help the petitioners who are putting forward the case of inconvenience on account of transfer of files when the partners/directors are residing in and around Calicut. Apparently, the transfer of all files to Calicut should suit the convenience of the partners and directors of the firm and company who are in control of the affairs of these concerns. Of course, it is for the Department to consider consolidation of all the files of the firms and companies and the partners and directors, including those who are now assessed at Calicut and send it to the appropriate station. This is a matter for consideration by the Department. Since the petitioners request for transfer of the files to Kottayam, the Chief Commissioner can consider the case of transfer of the files to Kottayam, if it suits the Department. However, I make it clear that there is no scope for interference by this court in these matters which are purely administrative in nature; except when there is allegation of mala fides or want of jurisdiction. No assessee has a vested right to have his assessment decided by any officer or at any place. It is for the head of the Department to allocate work among the officers under him subject to the Act and Rules.
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