DEVIDAS Vs. UNION OF INDIA

JUDGEMENT

(1.) RULE returnable forthwith. Heard by consent.

(2.) IS an assessee under the Income -tax Act, 1961 ('the I.T. Act'), entitled to a reasonable opportunity of hearing and a reasoned order when his application calling in question the jurisdiction of an Assessing Officer and for transfer of a case to the other Assessing Officer is rejected ?

(3.) THE petitioner resided and carried on business at Gondia (District Bhandara) where he was assessed to income -tax up to the assessment year 1986 -87. Since he did not file the return of income for the subsequent years at Gondia, he was served with notices under section 142 of the Income -tax Act, by the Assessing Officer, Gondia. The petitioner had not filed the return for the assessment year 1987 -88, anywhere. But for subsequent years he filed the return at Nagpur. He raised an objection to the jurisdiction of the Assessing Officer, Gondia, to assess his income on the ground that he had shifted his entire business activity to Kamptee (District Nagpur). He also requested for transfer of his case from Gondia to Nagpur. The Commissioner made enquiries, called for the report from the Assessing Officer, Gondia, and on that basis (but without hearing the petitioner) rejected the application by making a short order dated January 14, 1991, saying that transfer would not be 'in the interest of the Revenue'.