GENUS ELECTROTECH LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner has challenged an order dated 30.12.2015 passed by the Principal Commissioner of Incometax, Ahmedabad, under which the petitioner's assessment came to be transferred from DCIT (Circle2)(1)(1), Ahmedabad to ACIT (Central Circle) Moradabad (U.P.).

(2.) Brief facts are as under.

(3.) The petitioner is a company registered under the Companies Act. Till the year 2011, the petitioner's assessments were being processed by ACIT, Circle 12(1), New Delhi, as the registered office of the petitioner company was situated within his jurisdiction. In the year 2011, the petitioner shifted its corporate office to Ahmedabad and due to which the jurisdiction of the petitioner for assessment was transferred to Ahmedabad. At the request of the petitioner, its pending appeals for the earlier assessment years 200607 to 200809 were also transferred to Ahmedabad.