TMI Blog2022 (9) TMI 1546X X X X Extracts X X X X X X X X Extracts X X X X ..... ansferring jurisdiction to Respondent No.1 in Mumbai - Respondents submits that this Court has no territorial jurisdiction to decide the legality and validity of a notice issued by Respondent No.1 under Section 148 of the Act, especially in view of the fact that the initial notice under Section 148 of the Act had been challenged by the Petitioner by way of writ petition before the Bombay High Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation stands disposed of. W.P.(C) No.13047/2022 and C.M.No.39525/2022 Present writ petition has been filed challenging the show cause notice dated 02nd June, 2022 issued by Respondent No. 1 under Section 148A(b) of the Income Tax Act, 1961 ( the Act ) as well as the order dated 28th July, 2022 passed by the Respondent No. 2 under Section 148A(d) of the Act and the notice dated 28th July ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sferring the Petitioner s case to the ACIT (IT)-2(1)(1), Delhi. The same is taken on record. The relevant portion of the said order is reproduced hereinbelow:- ORDER UNDER SECTION 127 OF THE INCOME TAX ACT, 1961 In this regard, the PAN of the assessee, AACCH8406N, was with Circle Int. Taxation 2(1)(1), New Delhi. The assessee has raised objection to the jurisdiction of DCIT(IT)- 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red by sub-section (2) of Section 127 of the Income Tax Act, 1961 (43 of 1961) and under all other powers enabling me in this behalf, I, the Commissioner of Income Tax (International Taxation)-2, Mumbai, hereby Transfer the below mentioned case of M/s HSTN Acquisition (FII) Ltd. from the Assessing Officer mentioned in Column No.(4) to the Assessing Officer mentioned in Column No.(5) thereof as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lenged by the Petitioner by way of writ petition before the Bombay High Court. In the opinion of this Court, since the Petitioner had initially approached the Bombay High Court, the averments in the said writ petition would have a material bearing. Accordingly, the Petitioner is directed to place on record a copy of the writ petition filed by it in Mumbai High Court challenging the notice issue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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