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IN THE HIGH COURT OF HIMACHAL PRADESH SHIMLA
TARLOK SINGH CHAUHAN, RAKESH KAINTHLA
Deluxe Enterprises – Appellant
Versus
Income Tax Officer – Respondent
JUDGMENT :
Tarlok Singh Chauhan, J.
Since common questions of law and fact arise for consideration in both appeal and writ petition, therefore, they were taken up together for hearing and are being disposed of by a common judgment.
2. Brief facts of the case are that Mr. Vivek Bhalla (appellant in ITA No.23/2017 and petitioner in CWP No. 6575/2014), hereinafter referred to as the appellant/petitioner, established M/s. Deluxe Enterprises, Delhi, in the year 1997 as partnership firm and obtained permanent account number (PAN) with registered office at E 143, Sector 1 Dwarka, New Delhi.
3. In the year 1999, the appellant/petitioner established industrial undertaking/manufacturing unit/branch at Village Ranguwal, Bhartgarh Road Nalagarh, Himachal Pradesh, and commenced its operations on 23.12.1999 manufacturing different types of cotton yarn, textiles etc.
4. On 13.03.2006, respondent No. 4 i.e. Assistant Commissioner of Income Tax Circle 24(1), New Delhi, assessed the income of the petitioner under section 143(3) of the Income Tax Act, 1961 (for short, the Act). Thereafter, on 14.09.2010 respondent No. 5, i.e. Income Tax Officer, Barotiwala Road, Baddi, issued notices under Section 143 (2)
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Jurisdiction of an Assessing Officer under the Income Tax Act must be established through statutory orders, not merely system data, underscoring the necessity for compliance with Section 127 regardin....
The transfer of an assessee's case from one jurisdiction to another must be done in accordance with the provisions of Section 127 of the Income Tax Act, 1961, and the assessee must be given an opport....
The court upheld the validity of an administrative order transferring a tax case based on existing connections to other investigated parties, concluding that sufficient opportunity and reason for the....
The jurisdiction of the Assessing Officer is established based on the business location and not solely on the residential address, barring objections under Section 124(3)(a) if not timely raised.
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