Vandana Verma D/O Sh. Prem Nath ... vs Union Of India Thr. Secr. Ministry ...
2022 Latest Caselaw 1465 Bom

                                                1/2                            30-WP 768.2022

                IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                          NAGPUR BENCH : NAGPUR
                       WRIT PETITION NO. 768 OF 2022
        Vandana Verma d/o. Sh. Prem Nath Gupta vs. Union of India and others
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Office notes, Office Memoranda of
Coram, appearances, Court's orders                                Court's or Judge's Orders. or
directions and Registrar's orders.
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                        Mr. S. K. Mukhi, Advocate for petitioner.
                        Mr. N. S. Deshpande, ASGI for respondent No.1.
                                     CORAM       :       SUNIL B. SHUKRE AND
                                                         ANIL L. PANSARE, JJ.

                                     DATE        :       11/02/2022
                                     Hearing     was     conducted       through       video

conferencing and the learned counsel agreed that the audio and visual quality was proper.

2. Heard learned counsel for the petitioner.

3. While questioning the legality and correctness of the impugned show-cause notice, several grounds of challenge have been put forth. Some of the challenges pertain to the absence of authority and jurisdiction in the Assessing Officer at Nagpur, as the principal place of business of the petitioner is at Ludhiana and it is only the Assessing Officer who has jurisdiction as per Section 124(1)(a) of the Income Tax Act, 1961, over the principal place of business of an Assessee.

4. The next challenge is that Joint Commissioner Income Tax - VI, Ludhiana has no authority to transfer a

KOLHE 2/2 30-WP 768.2022

case and the power to do so, is vested in the Principal Director General or Director General or Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner as the case may be under Section 127 of the Income Tax Act, 1961.

5. Reliance has been placed upon several judgments, in particular the judgment delivered in the cases of Dushyant Kumar Jain vs. Deputy Commissioner of Income Tax and another, [W.P. No.1569 of 2015 decided on 15.01.2016], Kanubhai M Patel Huf vs. Hiren Bhatt [2010 SCC OnLine Guj 7005], The Central India Electric Supply Co. Ltd. vs. Income Tax Officer [ITA No. 17 of 1999 decided on 28.01.2011].

6. Issue notice for final disposal at admission stage to the respondents. Learned ASGI waives service of notice for respondent No.1. Meanwhile, we direct that no coercive action be taken against the petitioner in relation to the show cause notice issued to her, till next date.

7. Office objections be removed on or before the next date, failing which the petition shall stand dismissed without reference to the Court.

8. Stand over to two weeks.

                                      JUDGE                                JUDGE
Digitally signed byRAVIKANT
     CHANDRAKANT KOLHE
      Signing Date:11.02.2022
             KOLHE      17:05