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2005 (10) TMI 49 - HC - Income TaxTransfer of case - Petitioner is challenging exhibit P14 order issued by the Chief Commissioner of Income-tax justifying the transfer of the petitioner's file from the present Assessing Officer under the Income-tax Act to the Central Circle - I do not find any provision in the Act whereunder two Assessing Officer's retain concurrent jurisdiction over the same assessee. At any given point of time only one Assessing Officer can have regular jurisdiction over an assessee for assessment is the scheme of the Act. Therefore, when a transfer is effected, the entire files old, pending and the returns to be filed will get transferred to the officer to whom the file is transferred by the Chief Commissioner. Therefore, challenge against exhibit P14 is without any justification. The original petition is devoid of any merit and is dismissed
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