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Court No. - 3 Case :- WRIT TAX No. - 498 of 2016 Petitioner :- Aadishakti Metallics Pvt. Ltd. Respondent :- The Pr. Commissioner Of Income Tax And 3 Ors. Counsel for Petitioner :- Ashish Bansal Counsel for Respondent :- C.S.C.,Praveen Kumar,Praveen Kumar Hon'ble Naheed Ara Moonis,J. Hon'ble Saumitra Dayal Singh,J. Heard Sri Ashish Bansal, learned counsel for the petitioner and Sri Praveen Kumar, learned counsel for the revenue. Challenge has been raised to the order dated 28.1.2016 passed by respondent no.1, under Section 127 of the Income Tax Act, 1961 (hereinafter referred as the Act) whereby the jurisdiction to make assessment in the case of the petitioner, under the Act, was transferred from Income Tax Officer, Ward-3(3), Chandauli to Assistant Commissioner of Income Tax, Circle-3, Jamshedpur. Having heard the learned counsel for the parties, it transpires that the transfer order had been passed on the strength of a report of a Commission with respect to allegations as to the illegal mining of iron and manganese ore at Jharkhand. It has been the case of the petitioner, from very beginning that it was not involved in any
activity of mining and that it had no means to participate in the assessment proceedings at Jabalpur. As to its own business, the petitioner had disclosed that he had business of processing and screening of iron ore at Jharkhand but that it was itself not engaged in any mining activity. Whatever be the facts, at present, we notice initially, the Court vide its order dated 27.7.2016 had stayed the operation and effect of the transfer order dated 28.1.2016. Upon exchange of counter affidavit, the matter remained pending and the stay order was vacated, vide order dated 8.3.2018. More than three and half years have elapsed and no proceeding has yet been initiated by the Assistant Commissioner of Income Tax, Circle- 3, Jamshedpur. In the status of the pleadings and the proceedings, we do not find any valid reason on the basis of which the proceedings the jurisdiction over the assessee/petitioner may continue to stand transferred, any further. We also take note of the fact that during pendency of the present petition, the petitioner was assessed to tax for the A.Y. 2014-15 at Chandauli.That order came to be passed while the stay order was in operation. Accordingly, the writ petition is allowed. The
order dated 28.1.2016 passed by respondent no.1, under Section 127 of the Income Tax Act, 1961 is set aside, leaving it open to the assessing authority at Chandauli to act strictly, in accordance with law with respect to assessment that may be pending. It is made clear that there was no interim order in these proceedings from 8.3.2018 after vacation of the interim order. Order Date :- 1.10.2021 M. Tariq