9911796707
TMI Blog2024 (3) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... ions dated 10.01.2024 and 11.01.2024 issued by the Principal Commissioner of Income Tax (in short 'PCIT') under Section 127 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'). By those communications, jurisdiction to assess the petitioner has been transferred from ACIT Circle 2 (1) (1), Kanpur to Central Circle 6 (4), Mumbai. 3. Submissions of Sri Mehrotra, are two fold :- (i) It has been submitted grant of opportunity before transfer of assessment case jurisdiction, is mandatory in view of Section 127 (2) of the Act. For effective opportunity to be granted, the assessee must be disclosed the proposed reasons for transfer, at the stage of issuance of show cause notice itself. In the present case, a show ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner of Income Tax (Central)-2, Mumbai, consent of those authorities was required to be obtained with further stipulation of the Principal Chief Commissioner of Income Tax U.P. (West) and Uttrakhand to have granted opportunity of hearing to the petitioner and to pass a transfer order, if required, after due application of mind to the objections that may have been raised by the petitioner. 4. In the present case, the Chief Commissioner of Income Tax (Central)-2 Mumbai gave his consent for the assessment jurisdiction of the petitioner to be transferred from Kanpur to Mumbai. At present, the Principal Chief Commissioner of Income Tax, U.P. (West) and Uttrakhand does not appear to have given his consent. In any case, since the revenue recogniz ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perused the record, the merits of the transfer sought apart, it cannot be denied at this stage that the show cause notice issued to the petitioner was rather non-speaking. Other than containing the proposal to transfer the assessment jurisdiction of the petitioner from Kanpur to Mumbai occasioned by the search conducted against it, it makes no reference of the necessity to transfer the same for reason of parallel search proceedings against Ravi Omprakash Agarwal. Again, learned counsel for the petitioner is right in his contention, since consent to transfer the case from Kanpur to Mumbai was desired from the Principal Chief Commissioner, Uttar Pradesh (West) and Uttrakhand, it is that authority that may have given the consent after issuing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el compelled to express his consent. Similarly, within the jurisdiction if the consent is accorded by the higher rank officer and the function of obtaining the assessee's objection is delegated to a subordinate officer, that opportunity to the assessee may remain an illusory remedy, of no avail. Once the consent may have been expressed by the higher ranked officer within the jurisdiction, his subordinate may not look to take a different view and render infructuous the consent given by his superior. 9. Thus both on the plain language used by the statute as also for functional test, noted above, it commends acceptance that the consent sought by the Chief Commissioner of Income Tax Mumbai ought to have been considered and if necessary gra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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