DHARMENDRA SINGH vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1

PDF · subscribers
WPT/5/2024HC ChhattisgarhCGHC01000918202428 January 2024Author: HON'BLE SHRI JUSTICE NARENDRA KUMAR VYAS2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court held that since the respondents are ready to provide an opportunity of hearing to the petitioner, the impugned order dated September 20, 2023, transferring the petitioner's case, has lost its significance at this stage. Therefore, nothing further requires adjudication in the writ petition. The respondents are directed to decide the case of the petitioner after affording them an opportunity of hearing, without being influenced by any observations made by the authority while passing the earlier order or by the High Court. The petition was disposed of with this observation.

What were the facts?

The petitioner, Dharmendra Singh, filed a writ petition before the High Court of Chhattisgarh challenging an order dated September 20, 2023, passed by the Principal Commissioner of Income Tax-I, Raipur. This order, passed under Section 127 of the Income Tax Act, 1961, transferred the petitioner's case from Raipur to the jurisdiction of the DCIT/ACIT, Central Circle-Gwalior, stationed at Bhopal. The respondents, represented by their counsel, stated their readiness to provide the petitioner with an opportunity of hearing.

What were the issues?

1. Whether the High Court should adjudicate on the writ petition challenging the transfer order under Section 127 of the Income Tax Act, 1961, when the respondents have agreed to provide an opportunity of hearing to the petitioner? Assessee's Contention: The petitioner is challenging the order of transfer of jurisdiction. Revenue's Contention: The respondents are ready to provide an opportunity of hearing to the petitioner. The revenue did not explicitly state any other contentions regarding the merits of the transfer order itself.

Which sections of the Income-tax Act were involved?

Section 127

AI-generated summary — verify with the full judgment below

NAFR HIGH COURT OF CHHATTISGARH, BILASPUR WPT No. 5 of 2024 Dharmendra Singh S/o Shri Pardeep Singh Aged About 31 Years R/o House No. 303, Phase 1 Vidhan Sabha Road, Sapphire Green, Amaseoni, Raipur 492001 Chhattisgarh. ---- Petitioner Versus

1.

Principal Commissioner Of Income Tax -1 Central Revenue Building Civil Lines, Raipur, Chhattisgarh.

2.

Chief Commissioner Of Income Tax Central Revenue Building, Civil Lines, Raipur, Chhattisgarh.

3.

Principal Commissioner Of Income Tax (Central) Arera Hills, Bhopal (M.P.)

4.

DCIT/ACIT Income Tax Central Circle Gwalior Stationed At Bhopal (M.P.) ---- Respondents For Petitioners : Mr. Neelabh Dubey, Advocate For Respondents : Mr. Ajay Kumrani, Adovcate on behalf of Mr. Amt Chaudhari, Advocate Hon'ble Shri Justice

Narendra Kumar Vyas

Order on Board 29.01.2024

1.

This petition has been filed by the petitioners against order dated 20.09.2023 (Annexure P/1) passed by the Principal Commissioner of Income Tax, Raipur-I under Section 127 of the Income Tax Act, 1961 by which the case of the petitioners have been transferred from Raipur to the jurisdiction of DCIT/ACIT- Central Circle- Gwalior at Bhopal.

2.

At the very outset, learned counsel for the respondents would submit that they are ready to give opportunity of hearing to the petitioners.

3.

Since the respondents are ready to give opportunity of hearing to the petitioners, therefore, the impugned order dated 20.09.2023 (Annexure P/1) passed by the Principal Commissioner of Income Tax, Raipur-I under Section 127 of the Income Tax Act, 1961 has lost his significance, as such, nothing is required to be adjudicated in this petition at this stage.

4.

The respondents are directed to decide the case of the petitioners after giving opportunity of hearing to the petitioners without being influenced by any of the observations made by the authority while passing the order dated 20.09.2023 or by this Court.

5.

With this observation, the instant petitions are disposed of. (Narendra Kumar Vyas) Judge Bhumika

More judgments on Section 127

All 1,067 judgments and leading authorities on Section 127 →

Recent GST High Court judgments

Search GST case law →