Law:

Section:

Section 148, read with section 127, of the Income-tax Act, 1961 - Income escaping assessment - Issue of notice for - Assessment year 1999-2000 - Where assessee had been assessed at Kolkata and there was nothing on record to show that assessment records of assessee were transferred either from Kolkata to New Delhi or New Delhi to Kolkata, ITO, New Delhi had no jurisdiction to issue notice under section 148 to assessee [In favour of assessee] The assessee filed the income-tax return for the relevant assessment year before the Income tax Officer, Kolkata, who at the relevant point of time, had jurisdiction over her. The said Income-tax Officer did not issue notice either under section 142(1) or under section 143(2). During the pendency of the assessment of the return for the said assessment year, the assessee received the impugned notice under section 148 from ITO, New Delhi, wherein it had been alleged that he had reason to believe that the income of the assessee chargeable to tax for the said assessment year had escaped assessment within the meaning of section 147 and directed the assessee to file return for the said assessment year. Held that the department in its affidavit-in-opposition had not denied the fact that all along the assessee was assessed at Kolkata. That apart, there was nothing on record to show that pursuant to an order under section 127, the assessment records of the assessee were transferred from Kolkata to New Delhi. Therefore, unless records were validly transferred from Kolkata to New Delhi, the ITO, New Delhi had no jurisdiction to issue notice under section 148 for the assessment year in question. Hence, the impugned notice under section 148 issued by ITO, New Delhi was arbitrary, without jurisdiction and illegal. Therefore, the impugned notice was to be quashed. V. Murarka and Ms. Sutapa Roy Chowdhury for the Petitioner. D. Shome and Ms. Smita Das De for the Respondent. JUDGMENT 1. In the writ petition, the petitioner, who had all along filed income-tax returns in Kolkata, including return for the assessment year 1999-2000 and is assessed at Kolkata, has challenged the notice under section 148 of the Income-tax Act, 1961 ("the Act" for…

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