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2010 Supreme(Gau) 291

BIPLAB KUMAR SHARMA
Anil Kumar Kothari – Appellant
Versus
Union of India – Respondent


ORDER

B.K. Sharma, J.

1. Heard Mr. Kanan Kapoor, learned Counsel for the petitioner as well as Mr. U. Bhuyan, learned standing Counsel, IT Department.

2. This writ petition is directed against the order dt. 1st Aug., 2007 (Annex. B) by which the writ petitioner was directed to furnish true and correct return of income regarding asst. yr. 2000-01 in respect of which the petitioner was shown assessable as an assessee. The notice further provides that the return should be furnished in the form as prescribed in Sub-rule (1) of Rule 12 of the IT Rules, 1962 and should be delivered in the office within 15 days after service of the notice. In the last para of the notice, it has been stated as follows:

It is also being intimated to you that vide order Memo No. 18/127/Centralisation/Crr/GHY-II/02-03/1365-69 dt. 24th July, 2007 of the CIT, Guwahati-II, Guwahati jurisdiction over your case has been transferred to this office and therefore, you are requested to direct all your Income Tax related correspondence to this office and from now onwards IT returns are also to be filed in this office only.

3. From the above what is seen is that by an order dt. 24th July, 2007 passed by the CIT, Guwahati-II,






















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