ORIENTAL INDUSTRIES LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) HEARD learned counsel for the parties.

(2.) THE petitioner has preferred this writ petition challenging the impugned order dated 18.05.2011 passed by the Commissioner of Income Tax, Siliguri under Section 127 of the Income Tax Act, 1961, whereby 10 cases, the details of which have been given in the impugned order, have been transferred from Assessing Officer mentioned in column No. 4 to Assessing Officer mentioned in column No. 5, in the impugned order dated 18.05.2011.

(3.) DURING the course of arguments, one of the submissions raised on behalf of respondents is that petitioner should first approach the authority concerned and raise all objections before it. Agreeing with the submission of learned counsel for respondents, the learned counsel for the petitioner submitted that petitioner may be permitted to approach the Assessing Officer to whom the case has been transferred by impugned order dated 18.05.2011 and to raise all the objections, which have been raised in the present writ petition and the Assessing Officer be directed to decide the question of jurisdiction first, after affording an opportunity of hearing to the petitioner.