MANOHAR SWEETS Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) This order shall also govern disposal of Writ Petition No. 3252 of 06, as common question of law and facts is involved in both the aforesaid petitions.

(2.) For convenience, the facts of Writ petition No. 3241 of 06 are being taken.

(3.) The petitioner claims to be a registered partnership firm having its principal place of business and office at Jawahar Marg, Indore and was being assessed for the purposes of Income Tax at Indore. A notice dated 1.11.1993 ( Annexure P - l) was issued to the petitioner by the Commissioner, Income Tax, Bhopal invoking the powers conferred under the provisions of S. 127 (1) of the Income Tax Act, 1961 (for short the Act') for transfer of petitioner's cases from Indore to Bhopal circle of the Income Tax Department. Petitioner objected to the aforesaid notice ( Annexure P - l) by its letter dated 19.11.1993 (Annexure P - A - 1) and dated 13.12.1993 (Annexure P - 1 - C). After receipt of petitioner's letters objecting the proposed transfer of cases, no action was taken by the Revenue and the proceedings were dropped; and the petitioner was continued to be assessed by the Income Tax Officer, Indore under the jurisdiction of Commissioner, Income Tax, Indore.