TMI Blog2016 (8) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... nd. The authorities have acted on the basis of the fact that, the petitioner does not have a residence or any business at Kolkata. The only business that the petitioner was connected with at the relevant point of time, to the knowledge of the department, was located within the jurisdiction of the Assessing Officer at Trivandrum. Therefore, the assessment proceedings were transferred for the releva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... andrum. The petitioner has also challenged the proceedings of assessment years specified in the petition as without jurisdiction. Learned Advocate for the petitioner has submitted that, the petitioner as the assessee was originally assessed by the Income Tax Officer, Central Circle - VIII, Kolkata which was subsequent by transferred to Central Circle XIV, Kolkata. The petitioner had applied f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, the transfer order is bad. He has referred to the Wealth Tax proceedings. A similar view was taken in respect of the transfer of assessment from one place to other. He has also referred to the transfer order in respect of the other assessment years and the view taken by the Income Tax Appellate Tribunal with regard thereto. Consequently, he has submitted that the impugned order should be s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct that, the petitioner does not have a residence or any business at Kolkata. The only business that the petitioner was connected with at the relevant point of time, to the knowledge of the department, was located within the jurisdiction of the Assessing Officer at Trivandrum. Therefore, the assessment proceedings were transferred for the relevant years to such Officer at Trivandrum. The petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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