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TMI Blog2012 (11) TMI 287X X X X Extracts X X X X X X X X Extracts X X X X ..... ked his counterpart at Pune to whom the jurisdiction was transferred to take appropriate steps in the matter instead of taking steps to circumvent the jurisdictional issue. It does not befit ACIT-10(1) Mumbai to indulge in circumventing the provisions of law, thus strongly condemn the conduct of ACIT-10(1) Mumbai in that behalf. Instead of bringing to book the persons who circumvent the provisions of law, the ACIT-10(1) Mumbai has himself indulged in circumventing the provisions of law which is totally disgraceful - set aside the impugned notice dated 30.03.2012 issued by the ACIT-10(1) Mumbai based on the corrigendum order dated 27.03.2012 passed allegedly by the CIT-10 Mumbai at the behest of ACIT-10(1) Mumbai and in gross abuse of the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TP) Pune has assumed jurisdiction and accordingly issued a notice dated 29.03.2012 to the Petitioner under Section 92CA of the Act relating to Assessment year 2009-2010. 6. However, the ACIT-10(1) Mumbai has issued the impugned notice on 30.03.2012 under Section 14 8 of the Act with a view to reopen the assessment for A.Y. 2005-06. The assessee by its letter dated 24.04.2012 objected to the impugned notice by specifically stating that pursuant to the order of CIT dated 22.11.2011, the ACIT-10(1) would have no locus standi or jurisdiction to issue the impugned notice dated 30.03.2012. As there was no reply, the present writ petition is filed inter alia on the ground that once the jurisdiction to assess/reassess the petitioner vested in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the lapse and tendered a copy of the letter dated 20.03.2012 addressed by ACIT-10(1) Mumbai to CIT-10 Mumbai as well as the corrigendum order dated 27.03.2012 to the Court as also to the Counsel for the Petitioner. 10. The letter dated 20/3/2012 addressed by the ACIT-10(1) to CIT-(10) Mumbai reads thus:- To The Commissioner of Income Tax-10, Mumbai. (Through Proper Channel) Sir, Sub : Order u/s 127(2) in the case of Fiat India Automobiles Ltd. Ref : No.C.I.T.-10/Juris.1237/Transfer/2011-12 dated 22.11.2011-reg. Kindly refer to the above, 2 Order u/s. 127(2) was passed in the above mentioned case. There is an interlinked matter in the case of Fiat India (P.) Ltd. The file of Fiat India Automobiles Ltd. For A.Y. 2005-06 ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assed without issuing notice and without hearing the petitioner and further admits that the said corrigendum order was not served upon the petitioner till date and that he has tendered a copy of the said corrigendum order upon the counsel for the petitioner today in Court. However, he submits that once the corrigendum order was passed by the CIT-10 Mumbai on 27.03.2012 the ACIT-10(1) Mumbai was justified in issuing the impugned notice dated 30.03.2012. 14. In our opinion, the conduct of ACIT-10(1) Mumbai as well as CIT-10 Mumbai is highly deplorable. Once the jurisdiction to assess the petitioner was transferred by the CIT-10 Mumbai from ACIT-10(1) Mumbai to DCIT Circle-1(2) Pune by order dated 22.11.2011 it was totally improper on the pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat effect to the petitioner and after hearing the petitioner ought to have passed any order as he deemed fit and serve the same to the petitioner. 16. In the present case, admittedly, the CIT-10 Mumbai has not issued any notice and has not heard the petitioner before passing the Corrigendum order and in fact the said corrigendum order has not been communicated to the petitioner before issuing the impugned notice dated 30.03.2012 and admittedly the alleged corrigendum order is served upon the petitioner for the first time today in Court. 17. In these circumstances, we quash and set aside the impugned notice dated 30.03.2012 issued by the ACIT-10(1) Mumbai based on the corrigendum order dated 27.03.2012 passed allegedly by the CIT-10 Mum ..... X X X X Extracts X X X X X X X X Extracts X X X X
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