9911796707
TMI Blog1973 (5) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... ce and principal place of business at 72, Girish Park North, Calcutta-6, and the garden at Bagdogra in the district of Darjeeling. It is alleged that Bagdogra Tea Estate is a regular assessee under Income-tax Officer, "A" Ward, District II(I), Calcutta, and has been assessed by the said Income-tax Officer up to the assessment year 1964-65. The petitioner received two notices dated 13th March, 1962, from the respondent No. 1, Income-tax Officer, "B" Ward, Siliguri, from which it appears that he had not yet submitted the annual return for the financial year 1967-68 under section 206(1) of the Act. The petitioner was further requested to furnish the annual return under the aforesaid section failing which he was asked to show cause why penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of assessment fall within the jurisdiction of respondent No. 1 in pursuance of order No. 2P/6/67-68 dated 31st August, 1967, issued by the Commissioner of Income-tax, West Bengal-1, in exercise of his power conferred by sub-sections (1) and (2) of section 124 of the Act. It is further stated in the said affidavit that a notice under section 206(1) of the Act was issued by respondent No. 1 as he had got the jurisdiction over the employees of the said company in pursuance of the aforesaid order of the Commissioner of Income-tax. It is further alleged that although the petitioner was called upon to submit the annual return of its employees for the financial year 1967-68 and the date was fixed for hearing on 21st March, 1969, the petitioner ins ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... return also indicates the manner of verification of such return. Rule 35(2) provides that such a return is to be delivered to the Income-tax Officer specified in rule 32(2). Under rule 32(2) of the Rules, where the jurisdiction over the employees has been vested in any particular Income-tax Officer under section 126 of the Act, the return under section 206 of the Act is to be sent to the said Income-tax Officer. In other cases such return is to be sent to the Income-tax Officer within whose area or jurisdiction the office of the person responsible for paying the salaries is situated. If there is more than one Income-tax Officer having jurisdiction in the same area in which the office of such a person is situated, the Income-tax Officer spec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laced before me the order being No. 2P/6/67-68 dated 31st August, 1967, passed by the Commissioner of Income-tax, West Bengal-1, under section 124(1) and (2) of the Act. The said order, with the consent of the parties, is kept on record and forms a part of it. The material portion of the said order is set out as below: 1. Income-tax Officer, (i) All limited companies having their A-Ward, Siliguri, Income-tax Circle, Siliguri principal place of business within the revenue Sub-Division of Siliguri. (ii) The cases of all directors and managing agents of the companies referred to at (i) above. (iii) All persons having their principal place of business or profession within the Municipal Wards Nos. II, III, XV, XVI, XVII XVIII of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner in any Income-tax Officer. The learned counsel for the respondents was unable to refer me to any such order made under section 126 of the Act. The order made by the Commissioner of Income-tax on which reliance has been placed cannot be treated as an order under section 126 of the Act. An order under section 126 of the Act can be made only by the Board and not by the Commissioner of Income-tax. Secondly, the Commissioner of Income-tax has made this order specifically in exercise of power conferred upon him under section 124(1) and (2) of the Act. In my view, in the absence of any order made under section 126 of the Act, the respondents cannot assume any jurisdiction under rule 32(2)(i) of the Rules to call upon the petitioner t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 967, issued by the Commissioner of Income-tax. This in my view does not authorise him to call for a return under section 206 of the Act as he is not the appropriate Income-tax Officer under rule 32(2) of the Rules who has the competence and the jurisdiction to call for such a return. If he has no such jurisdiction to call upon the petitioner to submit a return under section 206 of the Act, a fortiori he has no such jurisdiction to initiate any proceeding under section 276(b) of the Act for failure to furnish such a return. The result is that the said notices dated 13th March, 1969, issued by respondent No. 1 are quashed and/or set aside. There will be a writ in the nature of certiorari for that purpose. There will also be a writ in the n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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