Calcutta High Court
Sunil Kumar Agrawal vs The Chief Commissioner Of Income Tax on 27 January, 2016
Author: Debangsu Basak
Bench: Debangsu Basak
ORDER SHEET
WP 888 of 2006
IN THE HIGH COURT AT CALCUTTA
Constitutional Writ Jurisdiction
ORIGINAL SIDE
SUNIL KUMAR AGRAWAL
Versus
THE CHIEF COMMISSIONER OF INCOME TAX, KOLKATA - III AND OTHERS
BEFORE:
The Hon'ble JUSTICE DEBANGSU BASAK
Date : 27th January, 2016.
Appearance:
Mr. Ashok Kumar Bhattacharyya, Adv.
...for the petitioner.
Md. Nizamuddin, Adv.
...for the respondents.
The Court : An exercise of power under Section 127(1) of the Income Tax Act, 1961 passed by the Commissioner of Income Tax in respect of the first writ petitioner is under challenge on the ground that no opportunity was given to the first writ petitioner to place its case as mandated by the Section itself.
The Income Tax authorities are represented. The learned advocate is not in a position to substantiate that any opportunity of hearing was given to the writ petitioner prior to the passing of the impugned order dated February 28, 2006.
Section 127(1) of the Income Tax Act, 1961 allows the Director General or Chief Commissioner or Commissioner to transfer any case from one or more assessing officers subordinate to him to any other assessing officer or officers after giving a 2 reasonable opportunity of being heard to the assessee and whenever it is possible to do so after recording his reasons for the same.
In the present case, by the order dated February 28, 2006 the Commissioner has transferred the assessment of the first writ petitioner from Kolkata to Delhi. However, the Commissioner did not give any opportunity of hearing to the first writ petitioner prior to the passing of the impugned order. The impugned order is also unreasoned.
In such circumstances, I am of the view that the Commissioner has acted beyond the powers given under Section 127 of the Income Tax Act, 1961 in passing the impugned order. The same is, therefore, set aside.
This order will, however, not prevent the Commissioner to pass a fresh order under Section 127 of the Income Tax Act, 1961 in respect of the first writ petitioner.
With the aforesaid observations and directions, WP No.888 of 2006 is allowed. No order as to costs.
(DEBANGSU BASAK, J.) sp2.