{"id":38671,"date":"2024-02-01T11:45:08","date_gmt":"2024-02-01T06:15:08","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ashok-kumar-sharma-v-pcit-2023-458-itr-54-294-taxman-499-hphc\/"},"modified":"2024-02-01T11:45:08","modified_gmt":"2024-02-01T06:15:08","slug":"ashok-kumar-sharma-v-pcit-2023-458-itr-54-294-taxman-499-hphc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ashok-kumar-sharma-v-pcit-2023-458-itr-54-294-taxman-499-hphc\/","title":{"rendered":"Ashok Kumar Sharma v. PCIT (2023) 458 ITR 54 \/ 294 Taxman 499 (HP)(HC)"},"content":{"rendered":"<p><strong>\u00a0<\/strong>An order dated 12-3-2022 under section 127(2) was passed by Income-tax Officer, Chandigarh transferring case of assessee to Income-tax Officer at New Delhi.\u00a0 Transfer order it was stated that\u00a0 the\u00a0 said order would come into effect immediately with effect from 12-3-2022. Notice under section 148A(b) was issued\u00a0 on 22-3-2022 by Income-tax Officer, Shimla to reopen its assessment.\u00a0 When the notice was issued the\u00a0 assessee had brought this fact of transfer of its case to notice of revenue in his response on Portal given on 28-3-2022. Order dt. 12-3-2022 issued under section 127(2) was also available on Income-tax Portal. On writ the petitioner contended that\u00a0 notice under section 148A(b) issued to assessee was without jurisdiction. It was contended that merely because Income-tax Officer, Chandigarh failed to transfer PAN of assessee to Income-tax Officer at New Delhi, same would not mean that Income-tax officer, Shimla still had jurisdiction to issue reopening notice upon assessee. Allowing the petition the Court held that since transfer of jurisdiction was done on 15-3-2022, notice dated 22-3-2022 issued under section 148A(b) and further order passed under section 148A(d) and notice issued under section 148 were unjustified.\u00a0 Court also held that\u00a0\u00a0 the existence of alternative remedy is not absolute u bar\u00a0 for entertaining\u00a0 the writ petition.\u00a0 Relied on\u00a0 Calcutta\u00a0 Discount Co Ltd v. ITO (1961) 41 ITR 191 (SC),\u00a0 Jeens Knit Pvt Ltd v. Dy. CIT (2017) 390 ITR 10 (SC), Secretary, Ministry of Defence v. Prabhas Chandra Mirdha (2012) 11 SCC 565, Whirlpool Corporation v. Registrar of Trade Marks, Mumbai\u00a0 (1998)m 8SCC\u00a0 565,\u00a0\u00a0\u00a0\u00a0 CIT v. Chhabil Dass Agarwal\u00a0 (2013) 357 ITR 357 (SC), distinguished. (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Transfer cases from Chandigarh  to New  Delhi-Transfer of case to new Delhi-Notice issued by the Assessing Officer who had no jurisdiction-Order of Transfer come in to effect immediately-Notice was quashed-Existence of alternative remedy is not absolute bar. [S. 127(2), 148, 148A(b) 148A(d), Art. 226] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-38671","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-a3J","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38671","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=38671"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38671\/revisions"}],"predecessor-version":[{"id":38672,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38671\/revisions\/38672"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=38671"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=38671"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=38671"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}