Law:

Section:

Section 127 of the Income-tax Act, 1961 - Income-tax - Authorities - Power to transfer cases - Whether notice under section 127(1) is to issued only if a case is transferred from one ITO to another ITO, whose offices are not situated in same city, locality or place - Held, yes - Whether when offices of ITO are situated in same city notice under section 127(1) need not be issued - Held, yes Section 124, and section 127(1) of the Income-tax Act, 1961, read with section 8 of the wealth-tax Act, 1957 and section of the Gift-tax Act, 1958 - Officer - Jurisdiction Of - Whether under section 124(1) ITO shall perform his function in respect of such classes of cases as Commissioner may direct - Held, yes - Whether where Commissioner constituted a new circle and directed that ITO of another circle in same city would hold additional charge of aforesaid new circle and would hear all cases which had been assigned to him under section 127(1), there was valid constitution of new circle under section 124(1) - Held, yes - Whether in view of provision of Section 8 of 1957 Act and Section 7 of 1958 Act, ITO is statutorily entrusted with jurisdiction to discharge function of a WTO or GTO and has jurisdiction to assess assessee under said provisions - Held, yes FACTS The petitioners 1 to 4 were Income-tax assessees on the file of the ITO, A-Ward, and the petitioners 5 to 8 were assessees on the file of the ITO, J-Ward, Circle I, Hyderabad. On 3-11-1973, the Commissioner constituted a new circle called ITO special circle III Hyderabad under section 124(1). On the same date he issued an order under section 124(1) directing that the ITO, Special Circle III, Hyderabad, would exercise all the functions of an ITO in respect of all cases which had been assigned or deemed to have been assigned to him under section 127(1). That order came into force with effect from 5-11-1973. On 5-11-1973, the Commissioner appointed ITO, A-Ward, to hold additional charge of aforesaid new circle. On 30-11-1973, the cases of the petitioners were transferred from the ITO, A-Ward, and ITO, J-Ward, Circle-I, Hyderabad, to the ITO, Special Circle-III, Hyderabad by the CBDT. On writ, the petitioner contended that…

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