SHIVJIRAO Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE petitioner has filed this petition under Art. 226 of the Constitution of India in the matter of s. 127 of the IT Act, 1961, with a prayer to quash the impugned order/notification (annexure E-1) and also to quash the impugned notices (annexures D, D-1 to D-5) and also for a direction restraining the respondents from giving effect to the order of transfer of the income-tax cases of the petitioner from Ujjain to Gwalior.

(2.) ACCORDING to the petitioner, he is residing in his own house in Ujjain since 1949, and his source of income is agriculture from the lands situated in villages Panbihar and Bhitri, in Ujjain district. This is a joint family property consisting of himself, his wife and his son and is being managed and looked after by him as manager and Karta of the joint Hindu family. Further, according to the petitioner, he is being assessed to income-tax and wealth-tax in the status of a Karta of the joint Hindu family consisting of himself, his wife and son by the ITO, `C' Ward, Ujjain. The assessment of the HUF under the IT Act has been completed for the year 1965-66 and assessments for the years thereafter are pending. The assessment of the HUF under wealth-tax has been completed up to the asst. yr. 1974-75 and assessments for the years thereafter are pending before respondent No. 2, the ITO, `C' Ward, Ujjain.

(3.) HOWEVER, on September 21, 1982, the petitioner received a number of notices dated September 17, 1982, from the ITO (S.I.C.), Gwalior, respondent No. 3, calling upon the petitioner to remain present before him at Gwalior on October 14, 1982, for his IT assessment for the years 1970-71, 1971-72, 1976-77, 1977-78 and 1978-79. It is on this basis that the petitioner came to know that his cases have been transferred to Gwalior though he did not receive any intimation to that effect regarding transfer of his cases from Ujjain to Gwalior, from respondent No. 1.