SK. ABDUL SABIR Vs. UNION OF INDIA

JUDGEMENT

(1.) TAKING advantage of the change in the number of the appeals upon transfer of the matters to another jurisdictional Commissioner of Income Tax (Appeals), the petitioner tried to mislead the Court that the Commissioner has passed an order in an appeal, which was never filed by him.

(2.) AT the time of moving the writ petition, the learned advocate appearing for the Department could not apprise the Court in absence of necessary instructions and this Court, therefore, passed a direction to produce the record in order to ascertain whether the statements made by the petitioner before this Court has any substance.

(3.) BECAUSE of the transfer of the proceeding from one jurisdictional Commissioner of Income Tax (Appeals) to another, the number was changed to 68/CIT(A) -XXXII/11 -12/W -2(3)(Asansol)/Kol. By a subsequent order of transfer the said appeal stood transferred to Commissioner of Income Tax (Appeals), Durgapur.