PUNAM SHARMA Vs. PR. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) In this writ petition, the petitioner has assailed the notice dt. 1/4/2022 (Annexure P-12) issued by the Income Tax Officer, Ward- 1, Shimla (respondent no.3) under Sec. 148 of the Income Tax Act, 1961 (for short 'the Act'), for the assessment year 2015-16 and sought directions to the respondents not to take any action in furtherance of the same.

(2.) Though the contentions on merits are also raised, the emphasis of the petitioner is on the ground that the said notice is wholly without jurisdiction inasmuch as prior to issuance of the same, the jurisdiction to assess the petitioner, under the Income Tax Act, 1961, was transferred by respondent no.1 through an order issued under Sec. 127(2) of the Act on 15/3/2022 from respondent no.3 to the Income Tax Officer, Ward 30(1), New Delhi (respondent no.4). It is contended that the transfer of jurisdiction was effective from 12/3/2022 and so the impugned notice dt. 1/4/2022 issued by respondent no.3 u/Sec.148 of the Act is without jurisdiction, as only respondent no.4 had jurisdiction to assess the petitioner to income tax.

(3.) In the reply filed by the respondents, it is contended that Writ petition against a show cause notice should not ordinarily be entertained and the petitioner has an effective alternative remedy of filing of an appeal, in case she is aggrieved by the assessment order, which may ultimately be passed.