DHOOT DEVELOPERS PVT Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) In the writ petition, M/s Dhoot Developers (P) Ltd., a company incorporated under the Companies Act, 1956, has challenged the proposal dt. 27th Oct., 2009 issued by the ITO, Technical -2, Kolkata on behalf of the CIT, Kolkata -II, respondent No. 1 proposing to transfer the jurisdiction of the case of the petitioner from Dy. CIT, Circle -6, Kolkata to Asstt. CIT, Central Circle -I, New Delhi, the communication dt. 30th Oct., 2009 directing the petitioner to file representation by 5th Nov., 2009 and the order dt. 6th Nov., 2009 passed under Sec. 127(2) of the IT Act, 1961 by the said respondent on several grounds.

(2.) The matter was moved upon notice on 25th Nov., 2009 when directions were issued for filing of affidavits. However, no affidavit has been filed on behalf of Revenue.

(3.) The facts in brief are that on 27th Oct., 2009 a notice was issued proposing to transfer the assessment records of the petitioner from Dy. CIT. Circle -6, Kolkata to Asstt. CIT, Central Circle -I, New Delhi. Request was made to file the written submission by 29th Oct., 2009. By letter dt. 29th Oct., 2009 the petitioner prayed for extension of time by fifteen days to file objection. By letter dt. 30th Oct., 2009 time was granted till 5th Nov., 2009. On 5th Nov., 2009 the petitioner filed the objection. Matter was heard by the respondent No. 1 and on 6th Nov., 2009 order was passed directing the transfer of jurisdiction from Kolkata to New Delhi.