Law: Income Tax Act, 1922

Section: 5,5(5),5(6),5(7C),5(7D),45(I)

[Income Tax Act, 1922 (XI of 1922)]..........Sections 5 (5), 5 (6), 5(7C),5(7D), 45 (I)-Jurisdiction-Penalty-Transfer of Income Tax Officer by Central Board of Revenue from charge of one Commissioner to the charge of another Commissioner in leave vacancy-Whether order of Commissioner necessary to give validity end to make ejective the Boards order Held no-Boards order whether open to challenge in any Court, except representation Held no Penalty imposed by Income Tax Officer while working in the circle transferred under Boards order-Whether valid in /aw-Held yes. JUDGMENT (The Judgment of the Court was delivered by GUL MUHAMMAD KHAN, J.].-Through this application the petitioner refers the following question of law to this Court for its opinion : "Whether on the facts and in the circumstances of the case, Mr. Javaid Ahmad Noel the Income Tax Officer Investigation Circle II, Lahore, had jurisdiction to impose the penalty ?", Two other reference applications bearing numbers T. R. 339/72 and T.R. 5 of 1973 which seek to refer precisely the same question of law shall also stand decided by this order. 2. Briefly, the facts leading to this application are that the petitioner, which is a private limited company, carrying on transport business, ran in arrears of Income Tax. The matter came up before Mr. Javed Ahmad Noel, Income Tax Officer, who imposed a penalty of Rs. 10,648 under Section 46 (1) of the Income Tax Act for the assessment year 1963-64 vide his order dated 30th December 1971. In the two other connected cases the penalties imposed were as under: T.R. 5 of 1973-Rs. 2,597 per assessment year 1963-64. T. R. 339 of 1972-Rs. 647 per assessment year 1959-60. The petitioner challenged the order of Mr. Javed Ahmad Noel in appeals but the same were dismissed by the Income Tax Appellate Tribunal and hence this application for reference. 3. It is contended by the learned counsel that Mr. Javed Ahmad Noel, Income Tax Officer was not competent to impose the penalties and that his order was void. It is stated that Mr. Javed Ahmad Noel was transferred from P-Circle Lahore to C-Circle Lahore, by the Commissioner of Income Tax, Lahore Zone, Lahore vide his order dated 27th…

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