Mahendra Singh Rao vs The Principal Commissioner Of ...
2022 Latest Caselaw 15041 Raj

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 19355/2022

Mahendra Singh Rao S/o Shri Raj Singh Rao, Aged About 33 Years, Resident Of 128, Talab Ka Kua, Boyna, Tehsil Mavli, Udaipur 313201 (Pan No. Eqvpr7358D).

----Petitioner Versus

1. The Principal Commissioner Of Income Tax, Aayakar Bhawan, Subcity Centre, Savina, Udaipur 313001.

2. Income Tax Officer, Ward 2(1), Udaipur.

3. Income Tax Officer, Ward 1(3), Aayakar Bhawan, Mananchira, Kozhikode 673001 (Kerala).

4. Assistant Commissioner Of Income Tax, Central Circle-2, Aayakar Bhavan, Mananchira, Kozhikode 673001 (Kerala).

5. Principal Commissioner Of Income Tax (Central), Aayakar Bhavan, C R Building, Is Press Road, Kochi 682018 (Kerala).

----Respondents

For Petitioner(s) : Mr. Sheetal Kumbhat For Respondent(s) : Mr. K.K. Bissa

HON'BLE MR. JUSTICE SANDEEP MEHTA HON'BLE MR. JUSTICE DINESH MEHTA

Order

21/12/2022

Issue notice of the writ petition as well as the stay

application to the respondents.

Shri Bissa appears on behalf of the respondents. Copy of the

writ petition has been provided to him.

Heard on stay application.

The petitioner through this writ petition has challenged the

order dated 22.06.2022 whereby, the assessment proceedings of

(2 of 2) [CW-19355/2022]

the petitioner has been transferred from ITO, Udaipur to ITO,

Kozhikode. It is submitted that the impugned transfer order was

passed without giving any notice or without providing any

opportunity of hearing and thus, the same is bad in eyes of law.

Shri Kumbhat placed reliance on the judgment passed in the

case of Smt. Jeewan Kumari vs UOI & Ors. reported in (1979)

118 ITR 573 (Raj.) and Noorul Islam Educational Trust vs.

Commissioner of Income Tax reported in (2017) 291 CTR

(SC) 230.

Having regard to the facts and circumstances as prevailing

on record, further proceedings as a consequence of the order

(Annexure-2) dated 22.06.2022 shall remain stayed.

List on 13.02.2023.

(DINESH MEHTA),J (SANDEEP MEHTA),J

27-Divya/-

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