Darshnik Trading Pvt. Ltd. vs U.O.I. Thru' Principal Secry., ...
2016 Latest Caselaw 932 ALL

HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 

?Court No. - 37
 

 
Case :- WRIT TAX No. - 273 of 2016
 

 
Petitioner :- Darshnik Trading Pvt. Ltd.
 
Respondent :- U.O.I. Thru' Principal Secry., Revenue And 2 Others
 
Counsel for Petitioner :- Nikhil Agrawal
 
Counsel for Respondent :- S.C.
 

 
Hon'ble Tarun Agarwala,J.

Hon'ble Vinod Kumar Misra,J.

Re-assessment proceedings have been challenged on the ground that the Income Tax Officer, Agra, Respondent No. 3  has no jurisdiction to issue a notice Under Section 147 of the Income Tax Act.

The objection has been rejected on the ground that the Pan Card of the petitioner gives the jurisdiction of Respondent No.3 to make assessment.

We find that the petitioner applied for transfer  of the Pan Card to Delhi on 13.10.2015 which was processed and a new Pan Card showing the Delhi address was issued by the Department on 8.12.2015  Annexure Nos. 25 and 26 to the Writ Petition.

In the light of the aforesaid, prima facie the Income Tax, Agra does not appear to have the jurisdiction to issue notice.

Let a counter affidavit be filed by Shri Gaurav Mahajan, learned counsel appearing for Respondent No.3 within three weeks.

List for admission thereafter.

In the light of the aforesaid, further re-assessment proceedings for the Assessment Year 2008-2009 shall remain stayed.

Order Date :- 18.3.2016

IB

(Vinod Kumar Misra,J)                           (Tarun Agarwala,J)