FIAT INDIA AUTOMOBILES LIMITED Vs. VIRENDRA SINGH

JUDGEMENT

(1.) RULE , returnable forthwith. By consent the petition is taken up for final hearing.

(2.) THIS writ petition is filed to challenge the notice dated 30.03.2012 issued by the Assistant Commissioner of Income Tax10(1) Mumbai under Section 148 of the Income Tax Act, 1961 ('the Act').

(3.) THE relevant facts are that on shifting the registered office of the Petitioner from Mumbai to Pune, the Petitioner in JuneJuly,2009 had applied for transfer of assessment records from Mumbai to Pune. After, exchange of several letters, the CIT10 Mumbai by his order dated 22.11.2011 transferred the powers to assess the petitioner from ACIT10(1) Mumbai to DCIT, Circle 1(2) Pune. Thus, from 22.11.2011 ACIT10(1) Mumbai did not have any power to assess or reassess the petitioner.