KUSUM GOYAL Vs. INCOME TAX OFFICERS

JUDGEMENT

(1.) Affidavit-of-service filed in Court today be kept with the records.

(2.) In this writ petition the petitioner, an assessee, has challenged the letter/notice dated 30th July, 2009 issued by the Income Tax Officer, Ward 54(2), Kolkata, the respondent No. 1 and the letter/notice dated 21st October, 2009 issued by the Deputy Commissioner of Income Tax, Circle 54, Kolkata, respondent No.2 on several grounds. It appears from the petition that the petitioner whose principal source of income is commission as an insurance agent filed the return of income for the assessment year 2006-07 disclosing a total income of Rs.4,56,649/- from all sources. In respect of the assessment years 2007-08 and 2008-09 she had filed returns disclosing total income of Rs.12,55,330/- and Rs.15,66,993/- respectively. The assessments for the assessment years 2007-2008 and 2008-2009 are yet to be completed.

(3.) On or about 5th May, 2008 the petitioner made an application before the Commissioner of Income Tax-XII intimating that as she is an insurance agent her Assessing Officer would be Income Tax Officer Ward 54(2)/GP, Kolkata and therefore files are required to be transferred from the Assessing Officer, Ward 35(3) having jurisdiction of the petitioner's assessment records to the said Assessing Officer. Pursuant thereto, the Commissioner of Income Tax, Kolkata-XII in exercise of powers conferred by section 127(2) of the Income Tax Act, 1961 (for short "the Act") read with sub-section (3) thereof by an order dated 19th September, 2008 transferred the files of the petitioner from ITO, Ward 35(3), Kolkata to ITO, Ward 54(2), Kolkata which took effect from 19th September, 2008. Thereafter, the respondent No. 1 by letter dated 3rd October, 2008 intimated that by order dated 19th September, 2008 the jurisdiction of the case of the petitioner had been transferred to him and he had decided to proceed with the case for assessment year 2006-07. After assumption of the jurisdiction, on 20th July, 2009 the respondent No. 1 completed the assessment for the year 2006-07. Being aggrieved with the said assessment made under section 143(3) of the Act and the demand notice issued under section 156 of the Act, writ petition being W.P. No. 753 of 2009 was filed.