C. KRISHNAN Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) The petitioner in both the Writ Petitions is one Mr.Krishnan and the prayer sought for in the Writ Petition in W.P.No.5792 of 2012, is for issuance of a Writ of Prohibition, prohibiting the first respondent, Income Tax Officer, Ward I -(4), Erode, by proceeding to deal with the petitioner's case in term of his communication, dated 27.02.2013, or to take up the assessment for the assessment year 2010-11.

(2.) In W.P.No.5793 of 2013, the petitioner seeks for issuance of a Writ of Certiorarified Mandamus, to quash the order passed by the third respondent, Commissioner of Income Tax-II, Coimbatore, dated 21.01.2013 and to direct the third respondent to re-transfer the case of the petitioner to the file of the second respondent by taking note of the instructions given by the Central Board of Direct Taxes, (CBDT), dated 31.01.2011.

(3.) The petitioner an individual filed his returns on 03.06.2011, disclosing taxable income of Rs.42,87,244/- before the second respondent. It is stated that in terms of the instructions issued under Section 120 of the Income Tax Act (Act), with regard to the territorial area, persons or class of persons, income or classes of income, cases or class of cases, the second respondent is the proper Officer to scrutinize the returns filed by the petitioner. It is stated that the Central Board of Direct Taxes(CBDT) issued instructions dated 31.01.2011, under Section 119 of the Act and directed that income of non-corporate persons with declared income of above Rs.15,00,000/- shall be taken up and assessed only by an Officer of the rank of Assistant Commissioner or Deputy Commissioner. Income declared below Rs.15,00,000/- in mofussil area may be dealt by the Income Tax Officer like the first respondent. This instruction was modified by instruction dated 08.04.2011, which provide an upward revision of another Rs.5,00,000/- for equitable distribution. The pecuniary limits have been revised from time to time and it is submitted that the instructions are to be strictly followed.